please help me out thank you

During the first month of operations ended July 31, Head Gear Inc. manufactured 33,100 hats, of which 31,400 were sold Operating data for the month are summarized as follows: Sales $244,920 Manufacturing costs: Direct materials $145,640 Direct labor 39,720 Variable manufacturing cost 16,550 Fored manufacturing cost 16,550 218,460 Seling and administrative expenses Variable $12,560 Fixed 9,170 21.730 During August, Head Gear Inc., manufactured 29,700 hots and sold 1,400 hats Operating data for August are summarired as follows: Sales $244,920 Manufacturing costs Direct materials $130,680 Direct labor 35,640 Variable manufacturing cost 14,850 Foxed manufacturing cost 16,550 197,720 Selling and administrative expenses Variable $12,560 During August, Head Gear Inc, manufactured 29,700 hats and sold 31,400 hats. Operating data for August are summarized as follows: Sales $244,920 Manufacturing costs Direct materials $130,680 Direct labor 35,640 Variable manufacturing cost 14,850 Fixed manufacturing cost 16,550 197,720 Selling and administrative expenses: Variable $12,560 Fixed 9,170 21,730 Required: 1a. Prepare income statement for July using the absorption costing concept. Head Gear Inc. Absorption Costing Income Statement For the Month Ended July 31 Sales 244.920 Cost of goods sold: Cost of goods manufactured Inventory, July 31 Total cost of goods sold Gross profit Selling and administrative expenses Operating income ! 1a. Prepare income statement for July using the absorption costing concept. Head Gear Inc. Absorption Costing Income Statement For the Month Ended July 31 Sales 244,920 Cost of goods sold: Cost of goods manufactured Inventory, July 31 Total cost of goods sold Gross profit 0p. Selling and administrative expenses Operating income