Please help me figure this out. I am stuck.

Elter Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$	122
Units in beginning inventory		290
Units produced		6,600
Units sold		6,590
Units in ending inventory		300
Variable costs per unit:
Direct materials	$	42
Direct labor	$	26
Variable manufacturing overhead	$	2
Variable selling and administrative expense	$	21
Fixed costs:
Fixed manufacturing overhead	$	151,800
Fixed selling and administrative expense	$	46,130

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

Required:

a. Prepare a contribution format income statement for the month using variable costing.

b. Prepare an income statement for the month using absorption costing.

Variable Costing Income Statement

Sales 803,980

Variable expenses: ?

Variable selling and administrative exp. ?

Variable cost of goods sold (formula for this) ???????