Please help!

Dowell Company produces a single product. Its Income statements under absorption costing for its first two years of operation follow. 2014 1,058,000 1,978,000 Sales ($46 per unit) 713,000 1,333,000 Cost of goods sold IS31 per unit 345,000 645,000 Gross margin 297500 347,500 Selling and administrative expenses 47,500 297,500 Net income Additional Information a. Sales and production data for these first two years follow. 2015 2014 33,000 33,000 Units produced 23,000 43,000 Units sold b variable cost per unit and total fixed costs are unchanged during 2014 and 2015. The company's $31 per unit product cost consists of the following. Direct materials Direct labor Variable overhead Fixed overhead ($330,000/33,000 units) 10 31 Total product cost per unit c. Selling and administrative expenses consist of the following. 2014 2015 Variable selling and administrative expenses ($2.5 per unit 57,500 107,500 240,000 240,000 Fixed selling and administrative expenses 297,500 347,500 Total selling and administrative expenses