please help me find the OPERATING INCOME UNDER ABSORPTION COSTING

AND VARIABLE COSTING

SOLD 1,000

Sales per Unit $65 Direct materials per unit $5 Direct labor per unit $6 Variable manufacturing overhead per unit $7 Fixed manufacturing overhead costs $10,000 Variable Selling and Administrative costs - $8 per unit Fixed selling and Administrative costs $15,000 Units produced 1000 units SOLD 1,000 ABSORPTION COSTING SALES LESS COST OF GOODS SOLD (Product costs) DIRECT MATERIALS DIRECT LABOR VARIABLE MANUFACTURING OVERHEAD FIXED MANUFACTURING OVERHEAD GROSS PROFIT LESS SELLING & ADMIN EXPENSES (Period costs) VARIABLE S&A COSTS FIXED S & A COSTS OPERATING INCOME VARIABLE COSTING SALES LESS VARIABLE COSTS DIRECT MATERIALS DIRECT LABOR VARIABLE MANUFACTURING OVERHEAD VARIABLE SELLING & ADMIN COSTS CONTRIBUTION MARGIN LESS FIXED COSTS FIXED S&A COSTS FIXED MANUFACURING OVERHEAD COSTS OPERATING INCOME