Some of my answers on the top are incorrect i need help on all of the below questions

Income Statements under Absorption Costing and Variable Costing Gallatin County Motors Inc. assembles and sells snowmobile engines. The company began operations on July 1 and operated at 100% of capacity during the first month. The following data summarize the results for July: Sales (18,000 units) $2,340,000 Production costs (23,000 units): Direct materials $1,106,300 Direct labor 531,300 Variable factory overhead 264,500 Fixed factory overhead 177,100 2,079,200 Selling and administrative expenses: Variable selling and administrative expenses $322,300 Fixed selling and administrative expenses 124,800 447,100 If required, round interim per-unit calculations to the nearest cent. a. Prepare an income statement according to the absorption costing concept. Gallatin County Motors Inc. Absorption Costing Income Statement For the Month Ended July 31 Sales 2,340,000 Cost of goods sold 2,079,200.00 Gross profit 260,800 Selling and administrative expenses 447,100 Operating income -186,300 $ b. Prepare an income statement according to the variable costing concept. Gallatin County Motors Inc. Variable Costing Income Statement For the Month Ended July 31 Check My Work b. Under variable costing, the cost of goods manufactured includes only variable manufacturing costs. c. What is the reason for the difference in the amount of operating income reported in (a) and (b)? Under the method, the fixed manufacturing cost included in the cost of goods sold is matched with the revenues. all of the fixed manufacturing cost is deducted in the period in which it is incurred, regardless of the amount of inventory change. Thus, when inventory increases, the income statement will have a higher operating income. Under Feedback Check My Work c. Consider what causing the difference in operating income reported under the two methods. There is a need for management to Fixed costs: Feedback