This is for my accounting homework. Please show work so I can hopefully understand what is going on. Thank you.

31) The following data is related to sales and production of the Puffs Corporation for last year. S60.00 S25.00 $6.0 $50,000 Selling price per unit Variable manufacturing cost per unit Variable selling and administrative expense per unit Fixed manufacturing overhead (in total) ixed selling and administrative expenses (in total)$8,000 Units produced during year Units sold during year Units in beginning inventory Units in ending inventory 10,000 2,000 Required a. Prepare an income statement for last year using absorption costing. b. Prepare an income statement for last year using variable costing