please please please show all steps to the following answers im really lost and i would like if this was answered step by step so i can study how to get the answer, thank you!

this is the whole question, i need to andwer part A and part B, thats all the teacher gave us

Q12 Strategic analysis of operating income Stanmore Corporation makes a special-purpose machine, D4H, used in the textile industry. Stanmore has designed the D4H machine for 2013 to be distinct from its competitors. It has been generally regarded as a superior machine. Stanmore presents the following data for 2012 and 2013. 2012 200 $40,000 300,000 2013 210 S42,000 310,000 $8.50 $ 250 1. Units of D4H produced and sold 2. Selling price 3. Direct materials (kilograms) 4. Direct material cost per kilogram 5. Manufacturing capacity in units of D4H 6. Total conversion costs 7. Conversion cost per unit of capacity (row 6 + row 5) 8. Selling and customer-service capacity 9. Total selling and customer-service costs 10. Selling and customer-service capacity cost per customer Irow 9 + row 8) 250 $2,000,000 $8,000 100 customers $1,000,000 $10,000 $2,025,000 $8,100 95 customers $940,500 59,900 Stanmore produces no defective machines, but it wants to reduce direct materials usage per D4H machine in 2013. Conversion costs in each year depend on production capacity defined in terms of D4H units that can be produced, not the actual units produced. Selling and customer-service costs depend on the number of customers that Stanmore can support, not the actual number of customers it serves. Stanmore has 75 customers in 2012 and 80 customers in 2013. A) Calculate the operating income of Stanmore Corporation in 2012 and 2013. B) Calculate the growth, price-recovery, and productivity components that explain the change in operating income from 2012 to 2013 Q12 Strategic analysis of operating income Stanmore Corporation makes a special-purpose machine, D4H, used in the textile industry. Stanmore has designed the D4H machine for 2013 to be distinct from its competitors. It has been generally regarded as a superior machine. Stanmore presents the following data for 2012 and 2013. 2012 200 $40,000 300,000 2013 210 S42,000 310,000 $8.50 250 250 1. Units of D4H produced and sold 2. Selling price 3. Direct materials (kilograms) 4. Direct material cost per kilogram 5. Manufacturing capacity in units of D4H 6. Total conversion costs 7. Conversion cost per unit of capacity (row 6 + row 5) 8. Selling and customer service capacity 9. Total selling and customer-service costs 10. Selling and customer-service capacity cost per customer Irow 9 + row 8) $2,000,000 $8,000 100 customers $1,000,000 $10,000 $2,025,000 $8,100 95 customers $940,500 59,900 Stanmore produces no defective machines, but it wants to reduce direct materials usage per D4H machine in 2013. Conversion costs in each year depend on production capacity defined in terms of D4H units that can be produced, not the actual units produced. Selling and customer-service costs depend on the number of customers that Stanmore can support, not the actual number of customers it serves. Stanmore has 75 customers in 2012 and 80 customers in 2013. A) Calculate the operating income of Stanmore Corporation in 2012 and 2013. B) Calculate the growth, price-recovery, and productivity components that explain the change in operating income from 2012 to 2013