Please show your excel formulas

Nudie Company started operation in 2020. The company manufactures mineral salt for swimming pools that it sells online by the box, at $50 per box. Nudie uses an actual costing system, which means that the actual costs of direct materials, direct labour, and manufacturing overhead are entered into the 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 Nudie's first two years of operation is as follows: 2020 2,500 3,000 2021 2,500 2,000 Sales (in units) Production (in units) Production costs: Variable manufacturing costs Fixed manufacturing overhead Selling and administrative costs: Variable Fixed $21,000 42,000 $14,000 42,000 25,000 20,000 25,000 20,000 Nudie Company had no beginning or ending work-in-process inventories for either year. Required: Prepare operating income statements for both years based on absorption costing. A. B. Prepare operating income statements for both years based on variable costing. C. Prepare a numerical reconciliation of the difference in income reported under the two costing methods used in requirements A and B