HELP ASAP, just a quick question why is the income of operations wrong, I substracted total fixed costs to contribution margin. what is the correct answer then and how to get it

PHOENIX COMPANY Flexible Budgets For Year Ended December 31, 2019 Flexible Budget Variable Total Fixed Amount per Cost Unit Flexible Budget for the Units Unit Sales of Sales of 14,000 16,000 $ 2.940 000 3,360,000 Sales 1$ 210.00 $ 0.00 Variable costs Direct materials 65.00 Direct labor 1,040,000 224.000 14.00 910,000 196.000 28.000 98 000 Utilities 2.00 700 Shipping Machinery repairs Packaging 32,000 112 000 48.000 96 000 3.00 42000 84,000 6.00 97.00 1,552000 1,358,000 1,582000 IS 113.00 1,808,000 met Total variable costs Contribution margin Fixed costs Depreciation Plant equipment (straight-line) Plant management salaries Sales salary Advertising expense Entertainment expense O 315.000 210,000 235 000 125.000 190.000 150,000 315,000 210,000 235.000 125,000 90,000 150,000 315.000 210.000 235,000 125.000 90.000 150,000 Utilities NA 15 $ Total fixed costs $ 1,125,000 1.125.000 1.125 000 $ 457,000 & $ (85,000) X Income from operations