Would love a walk through for this:

Copy of Gabaut Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Description Selling price Amount $106 Units in beginning inventory Units produced Units sold Units in ending inventory 2,600 2,200 400 346 $28 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Fixed costs Fixed manufacturing overhead Fixed selling and administrative expense 32 $33,800 $8,800 The total net operating income for the month under variable costing is: 550,600 58.000 (57.400) (510,200)