Please complete both income statements please

Bionic Cotton Inc. manufactures and sells high-quality sporting goods equipment under its highly recognizable Cool Cat logo. The company began operations on January 1, 2016, and operated at 100% of capacity (88,000 units) during the first month, creating an ending inventory of 6,000 units During February, the company produced 80,200 garments during the month but sold 86,200 units at $92 per unit. The February manufacturing costs and selling and administrative expenses were as follows: Number of Units Unit Cost Total Cost Manufacturing costs in February beginning inventory Variable Fixed Total February manufacturing costs: Variable Fixed Total Selling and administrative expenses Variable Fixed Total 6,000 $52 312,000 6,000 8 48,000 $60 $360,000 $52 $ 4,170,400 10 $62 $4,972,400 80,200 80,200 802,000 1,310,000 338,000 $1,648,000