Need help with this accounting question

I can't figure out the manufacturing overhead for year 3

(Assume that selling and administrative expenses are associated with goods sold.) Campbell sells its products for $109.60 per unit. Required a. Prepare income statements based on absorption costing for Year 2 and Year 3. b. Since Campbell sold the same number of units in Year 2 and Year 3, why did net income increase in Year 3. d. Determine the costs of ending inventory for Year 3. e. Prepare income statements based on variable costing for Year 2 and Year 3. Prepare income statements based on absorption costing for Year 2. Note: Do not round intermediate calculations. Prepare income statements based on absorption costing for Year 3