need help with the questions that i got wrong

Ida Sidha Karya Company is a family-owned company located in the village of Gianyar 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 to a Canadian importer for $990. Selected data for the company's operations last year follow: 0 240 225 15 Units in beginning inventory Units produced Units sold Units in ending inventory Variable coste per unit Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs: Tixed manufacturing overhead Fixed selling and administrative 5 $ $ $ 120 330 50 25 $72,000 $27,000 An absorption costing income statement prepared by the company's accountant appears below: $222,750 180,000 Sales Coot of goods sold Gross margin Selling and administrative expense 42,750 32,625 Net operating income $ 10,125 2. Prepare an income statement for the year using variable costing. Answer is not complete. 222,750 IDA SIDHA KARYA COMPANY Variable Costing Income Statement Sales $ Variable expenses Variable selling and administrative expense $ 3,375 X Variable cost of goods sold 12,000 > 15,375 207,375 Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative Net operating income >>> (72,000) (27,000) (99,000) $ 108,375