please i want full explain(how we get the sales or revenues or how did we calculate cost of good manufacture. with the answers of course

QUESTION 1A Johanna Stores produce and sell sunscreen powder called the 'Protect' in cases. Each case is sold for $80. The following information relates to the product in the first and second quarter of 2022. The budgeted production capacity for the year is 176,400 cases to be produced evenly throughout the year with a budgeted cost of $705,600. Assume that there will be no inventory held on January 1,2022. Required: (1) Prepare profit statement for each of the two quarters using absorption and variable costing techniques. (2) Compute and reconcile the differences in the operating incomes of both techniques. (3) Comment on the differences in the operating income between both techniques