Need help filling in the blanks

Kenzi Kayaking, a manufacturer of kayaks, began operations this year. During this first year, the company produced 1,100 kayaks and sold 850 at a price of $1100 each At this first year-end, the company reported the following income statement information using absorption costing Sales (850 $1,100) Cost of goods sold (850 $475) Gross margin Selling and adninistrative expenses Net income $ 935, eee 403,750 531,250 220,000 $ 311,250 Additional Information a. Product cost per kayak totals $475, which consists of $375 in variable production cost and $100 in fixed production cost-the latter amount is based on $110,000 of fixed production costs allocated to the 1100 kayaks produced b. The $220,000 in selling and administrative expense consists of $85,000 that is variable and $135,000 that is fixed Required: 1. Prepare an income statement for the current year under variable costing 2. Fill in the blanks Net income (loss) Required 1 Required 2 Fill in the blanks: units The dollar difference in variable costing income and absorption costing income fixed overhead per unit