please help me with question as well thanks

The annual data that follows pertain to Swim Clearly, a manufacturer of swimming goggles (the company had no beginning inventory): (Click the icon to view the data.) Requirements 1. Prepare both conventional (absorption costing) and contribution margin (variable costing) income statements for Swim Clearly for the year. 2. Which statement shows the higher operating income? Why? 3. The company marketing vice president believes a new sales promotion that costs $170,000 would increase sales to 205.000 goggles. Should the company go ahead with the promotion? Give your reason Requirement 1. Prepare both conventional absorption costing) and contribution margin (variable costing) income statements for Swim Clearly for the year. Begin with the conventional (absorption costing) income statement Swim Clearly Data Table Income Statement (Absorption Costing) For the Year Ended December 31 Sales revenue 9653000 Sales price............. Less: Cost of goods sold 4728000 Variable manufacturing expense per unit..... 17 Gross profit 4925000 Sales commission expense per unit...... $ Less: Operating expenses 1619000 Fbed manufacturing overhead............$ 1.540.000 3306000 Operating income Fixed operating expenses............... $ 240.000 Number of goggles, produced........... 205.000 Number of goggles sold................ 197.000 Choose from any list or enter any number in the input fields and then click Check Answd