Hi, I need help on filling out how to do these two tables. For full costing, how would you get begin

Hi, I need help on filling out how to do these two tables. For full costing, how would you get beginning inventory? I tried to do (6400-4800 units) x $3 to get $4800 but it wasn't right. I'm also not sure how to get the rest of the information. Thanks for your help in advance. Does the variable costing table look right? I thought you would include marketing variable but it wont let me?

Exercises 18-44 Profit Centers: Comparison of Variable and Full Costing [LO 18-3, 18-4] Yale Company manufactures hair brushes that sell at wholesale for $3 per unit. The company had no beginning inventory in the prior year. These data summarize the current and prior year operations: Prior Year Current Year Sales 3,200 units 4,800 units 6,400 units 4,800 units Production Production cost $ 0.60 $2,400 S 0.40 Factory-variable (per unit) -fixed $ 0.60 $2,400 0.40 Marketing-variable Administrative-fixed 500 500 Required: 1. Prepare an income statement for each year based on full costing. 2. Prepare an income statement for each year based on variable costing 3. Prepare a reconciliation of the difference each year in the operating income resulting from using the full costing method and variable costing method. Prepare an income statement for each year based on full costing. YALE COMPANY Full Costing Income Statement Prior Year Current Year Sales 9,600 $ 19,200 Less: Cost of goods sold Beginning inventory C 4,800 Cost of goods prod u ced 5,280 24,000 Available for sale 5,280 5,280 Less: Ending inventory 960 C 0 Cost of goods sold Gross margin Less: Selling and administrative costs Fixed 500 500 Operating income Required 2 Required1 Return to qu YALE COMPANY Variable Costing Income Statement Prior Year Current Year Sales $ 19,200 9,600 Less: Cost of goods sold Beginning inventory 0 960 Cost of goods produced 2,880 2,880 Variable Available for sale 2,880 3,840 Less: Ending inventory 960 C Cost of goods sold 1,920 3,840 Contribution margin Less: Fixed manufacturing costs 2,400 2,400 Less: Selling and administrative costs Fixed 500 500 Operating income