One the absorption income statement I worked backwards from the income of operations which my book provided to help with the problem. What I do not understand is how to get the number for cost of goods sold. I do not know what to put together to get this number.

I have done the absorption income statement. Here is what I go for it:
Sales $2,160,000
Cost of goods sold $1,478,400
Gross profit $681,600
Selling and admin. Expenses $400,000
income from operations $281,600

On the Variable income statement I do not understand how to get the number for the variable cost of goods sold. I can not figure out which numbers go together to get the answer.


The Problem:
Dillon Sounds Inc. assembles and sells CD players. The company began operations on May 1, 2008, and operated at 100% of capacity during the first month. The following data susmeraize the results for May:

Sales (12,000) $2,160,000
Production costs (14,000):
Direct materials $896,000
Direct Labor $448,000
Variable Factory Overhead $235,200
Fixed factory overhead $145,600 $1,724,800
Selling and Adminsitrative expenses:
Variable selling and admin expenses $300,000
Fixed selling and admin expenses $100,000 $400,000

1. Prepare an income statement according to the absorption costing concept
2. Prepare an income statement according to the variable costing concept


Thank you for any help!