this doesnt make sense to me!!

Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. 310 per unit 15 , units 188,750 units 3,750 units Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (3,750 units * $135) Fixed (3,758 units * $75) Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs this year Variable Fixed $ 506,250 281,250 $ 787,500 $ $ 40 per unit 62 per unit $3,200,000 $7,000,000 $1,350,000 4 , , 1. Prepare the current-year income statement for the company using variable costing. OAK MART COMPANY Variable Costing Income Statement Beginning inventory: Manufacturing costs this year 0 2. Prepare the current-year income statement for the company using absorption costing. OAK MART COMPANY Absorption Costing Income Statement Beginning inventory Manufacturing costs this year