Need help for both questions. Thanks

Aces Incorporated, a manufacturer of tennis rackets, began operations this year. The company produced 6,000 rackets and sold 4,900. Each racket was sold at a price of $90. Fixed overhead costs are $78,000 per year, and fixed selling and administrative costs are $65,200 per year. The company also reports the following per unit variable costs for the year. Prepare an income statement under absorption costing. [The following information applies to the questions displayed below.] Ramort Company reports the following for its single product. Ramort produced and sold 20,000 units this year. Compute contribution margin for the company under variable costing