Please see images - I have run the math multiple times and keep getting different answers! Thanks for the help.

Required Information [The following information applies to the questions displayed below] Lehighton Chalk Company manufactures sidewalk chalk, which it sells online by the box at $23 per unit. Lehighton uses an actual costing system, which means that the actual costs of direct material, direct labor, and manufacturing overhead are entered into work-in-process inventory. The actual application rate for manufacturing overhead is computed each year; actual manufacturing overhead is divided by actual production (in units) to compute the application rate. Information for Lehighton's first two years of operation is as follows: Year 1 Year 2 Sales (in units) 2,500 2,500 Production (in units) 3,100 1,900 Production costs: Variable manufacturing costs $14,260 5 8,740 Fixed manufacturing overhead 17,360 17,360 Selling and administrative costs: Variable 10,000 10,000 Fixed 9,000 9,000 Selected information from Lehighton's year-end balance sheets for its first two years of operation is as follows: LEEIGETON CHALK COMPANY Selected Balance Sheet Information Based on absorption costing End of Year 1 End of Year 2 Finished-goods inventory $6,120 $ 0 Retained earnings 7,500 11,080 Based on variable costing End of Year 1 End of Year 2 Finished-goods inventory $2,760 $ 0 Retained earnings 4,140 11,080