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!