help please idk if im doing this right

$3,000,000 Sales (75,000 units) Production costs (80,000 units) Direct material Direct labor Manufacturing overhead: Variable Fixed 880,000 720,000 544,000 320,000 Operating expenses: Variable Fixed Depreciation on equipment Real estate taxes Personal property taxes (inventory & equipment) Personnel department expenses 168,000 240,000 60,000 18,000 28,800 30,000 b. Prepare an income statement based on variable costing. Only use a negative sign with your answer for net income (loss), if the answer re answers to the nearest whole number, when applicable. Variable Costing Income Statement Sales $ 3000000 Variable cost of Goods Sold: Beginning Inventory $ 3200000 Direct materials 880000 Direct labor 720000 Manufacturing overhead 864000 Less: Ending Inventory 200000 Variable cost of goods sold 0 Variable operating expenses 0 Contribution margin 0 Fixed costs: Manufacturing overhead 0 Operating expenses Total Fixed Cost 0 Net Income (Loss) $ 0 > 0