Please correct the parts I am doing wrong and finish the question. Thank you.

SR Toys started 2021 with no inventories. During the year, their expected and actual production was 33,000 units, of which they sold 29,700 units at $100 each. Cost data for the year is as follows: @ (Click the icon to View the cost data.) Calculate SR Toys' operating income under (a) variable costing, and (b) absorption costing. Explain why operating income differs under the two approaches. Data table Manufacturing costs incurred: Variable: Fixed: Marketing costs incurred: Variable: Fixed: $ 550 ,000 $ 356 ,400 $ 142,500 $ 68,200 Begin by calculating SR Toys' operating income under (a) variable costing. (If a box is not used in the table, leave the box empty; do not select a label or enter a zero.) Revenues 2970000 Variable cost of goods sold 495000 Fixed manufacturing costs 142500 Contribution margin 2332500 Variable cost of goods sold 356400 Fixed marketing costs 68200 1907900 Operating incomeNow, calculate SR Toys' operating income under (b) absorption costing. (If a box is not used in the table. leave the box empty; do not select a label or enter a zero.) Revenues 2970000 Variable cost of goods sold 495000 Fixed manufacturing costs A :zeazsoo Variable marketing costs 356400 Fixed marketing costs w Operating income = Absorption costing treats fixed manufacturing cost as a product cost while variable costing treats it as a period cost SR Toys has units in ending inventory. Under absorption costing, these units have a fixed manufacturing cost of $ per unit. So the total fixed manufacturing cost in ending inventory under absorption costing is $ Since these costs are inventoried under costing, and not expensed as they would be under costing, operating income is under absorption costing by $