I do not know where to go after this what is the net

Question

Abdol Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $86

Units in beginning inventory 0

Units produced 6,600

Units sold 6,500

units ending inventory 100

Variable cost per unit:

Direct Materials $22

Direct Labor $ 12

Variable manufacturing overhead $4

Variable selling and administration $6

Fixed Cost:

Fixed Manufacturing overhead $231000

Fixed selling and administration $32,500

1. What is the net operating income for the month under variable costing?

I have 231,000/6600=35

DM+DL+VMO+35

22+12+4+35=73

I do not know where to go after this??

1. What is the net operating income for the month under absorption costing?