Below is the problem that I am working on. I have been able to answer some but not all of the problem and am looking for how to figure out how to finish the problem

PYRAMID CONSULTING

Contribution Income Statement

For the Year 2017

Sales revenue$ 1,300,000

Variable costs

Cost of services$ 420,000

Selling and administrative200,000(620,000)

Contribution margin680,000

Fixed Costs -selling and administrative(285,000)

Before-tax profit395,000

Income taxes (36%)(142,200)

After-tax profit252,800

Annual Break even point = 548,077

Annual Margin of safety = 751,923

c)Break even point in sales revenue if management makes a decision that increases fixed cost by $57,000

So I thought that you would take the fixed cost of 285,000 and add $57,000 = $342,000 and then divide it by the contribution margin ratio which I calculated as 0.52.680,000 / 1,300,000

So $342,000 /.52 = 657,692.31 but apparently this is not correct.?

d) With the current cost structure, including fixed costs of $285,000, what dollar sales revenue is required to provide an after-tax net income of $200,000?

Use rounded contribution margin (2 decimal places) for calculation. Round your answer to the nearest dollar.

(e) Prepare an abbreviated contribution income statement to verify that the solution to requirement (d) will provide the desired after-tax income.

Use rounded contribution margin (2 decimal places) for variable cost/contribution margin computations. Round your answers to the nearest dollar. Use rounded answers for subsequent calculations. Do not use negative signs with any of your answers.

PYRAMID CONSULTING

Income Statement For the Year 2017

Sales= ?

Variable Cost = ?

Contribution margin =?

Fixed cost = 285,000

Net income before taxes =

Income taxes (35%) =

Net income after tax = 200,000