Need help setting up my Absorption Costing Income Statement. I seem to be missing something in regards to my gross margin. whatever else im missing would help too, thanks! :)

Variable product costs Variable selling and administrative expenses $24.10 $ 1.10 Prepare an income statement under absorption costing. Answer is not complete. ACES INC. Absorption Costing Income Statement Sales Less: Variable costs Variable production costs 96,400 $ 324,000 96,400 Cost of goods sold Gross margin Selling general and administrative expenses 227,600 X Fixed selling and administrative costs 64,300 Total fixed expenses Net income (loss) 64,300 $ 163,300 x Aces Inc., a manufacturer of tennis rackets, began operations this year. The company produced 5,100 rackets and sold 4,000. Each racket was sold at a price of $81. Fixed overhead costs are $61,710, and fixed selling and administrative costs are $64,300. The company also reports the following per unit variable costs for the year: Variable product costs Variable selling and administrative expenses $24.10 $ 1.10 Prepare an income statement under absorption costing