Variable Costing Contributions

Need help preparing a contribution format variable costing income statement for each quarter, and how to reconcile the absorption costing and the variable costing net operating income figures for each quarter... file has better formatting.

income statement for the first two quarters first quarter second quarter
sales $480,000 $600,000
cost of goods sold $240,000 $372,000
gross margin $240,000 $228,000
selling and adm. exp. $200,000 $215,000
Net oper. income $40,000 $13,000

*sales went up in the second quarter, but there was a problem because there was a strike at on the west coast that affected production at the facility. The company budgeted to produce 15,000 units each quarter, and the strike forced them to cut production to 9000 units in the second quarter.
Budgeted production and sales for the year, along with actual production and sales for the first two quarters, are given below:

quarter
first second third fourth
budgeted sales units 12,000 15,000 15,000 18,000
actual sales units 12,000 15,000 - -
Budgeted prod. units 15,000 15,000 15,000 15,000
actual prod units 15,000 9,000 - -

The company's plant is heavily automated, and fixed manufacturing overhead amounts to $180,000 each quarter. Variable manufacturing costs are $8 per unit. The fixed manufacturing overhead is applied to units of product at a rate of $12 per unit (based on the budgeted production shown). Any under applied or over applied overhead is closed directly to cost of goods sold for the quarter. The company had 4,000 units in inventory to start the first quarter and uses the FIFO inventory flow assumption. Variable selling and administrative expenses are $5 per unit.

1. Prepare a contribution format variable costing income statement for each quarter.
2. Reconcile the absorption costing and the variable costing net operating income figures for each quarter.