Not sure why these are wromg. I dont know the answer

Aces Inc., a manufacturer of tennis rackets, began operations this year. The company produced 6,600 rackets and sold 5,500. Each racket was sold at a price of $96. Fixed overhead costs are $89,760, and fixed selling and administrative costs are $65,800. The company also reports the following per unit costs for the year: Variable production costs Variable selling and administrative expenses $25.60 $ 2.60 Required: Prepare an income statement under absorption costing. Answer is complete but not entirely correct. ACES INC. Absorption Costing Income Statement Sales $ 528,000 Loss: Variable costs Variable production costs 140,800 Variable selling and administrative expenses 14,300 Variable overhead costs Cost of goods sold 155,100 Contribution margin 372,900 3 Seling general and administrative expenses Fixed overhead costs 89,760 Fixed selling and administrative costs 65,800 X S Total selling general and administrative expenses Net income (loss) 155,560 217,340 >