Using the Data Below, Reconcile the Two Statements and Comment

Using the data below, reconcile the two statements and comment on the results for each quarter and the year as a whole, reconciling the profits in each quarter.
The budgeted costs of making 150,000 units are as follows:
Overhead Absorption is based on 150,000 units. Selling Price is £11 per unit
$\begin{array}{ll} &£\\ \text {Direct Material} & 390,000 \\ \text {Direct Labour} & 450,000 \\ \text {Variable Overhead }& 60,000\\ \text {Fixed Production Overhead}&150,000\\ \text {Variable Selling and Admin}& 150,000\\ \text {Fixed Selling and Admin}&100,000 \end{array}$