Please fix red boxes and complete variable costing income statement. Thanks in advance!

During the first month of operations ended August 31, Kodiak Fridgeration Company manufactured 80,000 mini refrigerators, of which 72,000 were sold. Operating data for the month are summarized as tollows: 1 Sales 10,800,000.00 Manufacturing costs 6,400,000.00 1,600,000.00 280000.00 s Direct materials Direct labor s Variable manufacturing cost Fixed manufacturing cost 20,00000 9,600,000.00 r Selling and administrative expenses: 1 Variable $1,080,000.00 Fixed 8000000 1,26000000