Need help with correcting these two entries!!! and if they are subtracted or added

Ida Sidha Karya Company is a family-owned company located on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $980. Selected data for the company's operations last year follow: 0 280 265 15 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $ $ $ $ 150 370 45 30 $ 70,000 $ 30,000 The absorption costing income statement prepared by the company's accountant for last year appears below: Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income $ 259,700 215,975 43,725 37,950 $ 5,775 Roamirodi Reg 1 Req 2A Reg 2B Prepare an income statement for last year using variable costing. Ida Sidha Karya Company Variable Costing Income Statement $ 259,700 Sales Variable expenses: Variable cost of goods sold Variable selling and administrative expenses OOOO $ (149,725) (7,950) (157,675) 102,025 Contribution margin Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative (7,000) (3,000) X xpenses (10,000) 92,025 Net operating income $