Bianca, a sole trader, owns and manages a business which manufactures and sells one special type of garden furniture for garden centres.

Set out below is the sales revenue and profit for 2021.

Year	Sales	Profit
2021	372,424	150,268

In 2021 the business manufactured and sold 98,000 units and had fixed costs of 132,670. All other costs were variable.

Create contribution analysis table that indicates fixed, variable and total costs, as well as revenue, for 2021 at production levels of 0, 100,000, 200,000 and 300,000 units.