What answer for this one?

The answer on picture in bottom is correct, but I couldn't figure out what rest of answer is.

Thanks

Ida Sidha Karya Company is a family-owned company located in the village of Gianyar on the island of Bali in Indonesia. The company produces a handcrafted Balinese musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $850. Selected data for the company's operations last year follow: 225 100 Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative 320 40 20 $ 60,000 $ 20,000 The absorption costing income statement prepared by the company's accountant for last year appears as shown: Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income $ 191,250 157,500 33,750 24,500 $ 9,250 Required: 1. Under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? 2. Prepare an income statement for last year using variable costing. What is the amount of the difference in net operating income between the two costing methods? Req 1 Req 2A Req 2B Prepare an income statement for last year using variable costing. $ 191,250 Ida Sidha Karya Company Variable Costing Income Statement Sales Variable expenses: Variable cost of goods sold Variable selling and administrative expenses (4,500) (4,500) 186,750 Contribution margin Fixed expenses: Fixed manufacturing overhead Fixed selling and administrative expenses | $ (60,000) (20,000) (80,000) 106,750 $ What is the amount of the difference in net operating income between the two costing methods? Amount of the difference in net operating income