please show the work for everything I am missing and explain what I am doing wrong. I got 782500 for the variable cost of goods sold and it was marked wrong

Income Statements under Absorption and Variable Costing Shawnee Motors Inc. assembles and sells MP3 players. The company began operations on August 1 and operated at 100% of capacity during the first month. The following data summarize the results for August: Sales (12.500 units) $1,125,000 Production costs (16,000 units): Direct materials $532,800 Direct labor 256,000 Variable factory overhead 128,000 Fixed factory overhead 84,800 1.001,600 Selling and administrative expenses: Variable selling and administrative expenses $155,200 Fixed selling and administrative expenses 60,100 215,300 If required, round interim per-unit calculations to the nearest cent. b. Prepare an income statement according to the variable costing concept. Shawnee Motors Inc. Variable Costing Income Statement For the Month Ended August 31 Sales $ 1,125,000 Variable cost of goods sold Manufacturing margin Variable selling and administrative expenses 155,200 Contribution margin $ Fixed costs: Fixed factory overhead Fixed selling and administrative expenses $ 84,800 60,100 Total fixed costs 144,900 Income from operations Feedback Check My Work b. Under variable costing, the cost of goods manufactured includes only variable manufacturing costs Learning Objective 1. c. What is the reason for the difference in the amount of income from operations reported in (a) and (b)? Under the absorption costing method, the fixed manufacturing cost included in the cost of goods sold is matched with the revenues. Under variable costing 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 absorption costing income statement will have a higher income from operations than will the variable