I have tried different formulas in finding the contribution ratio to find the sales, and I can't seem to figure out the first step! Please help.

(The following information applies to the questions displayed below.] Hudson Company reports the following contribution margin income statement. HUDSON COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales (9,600 units at $225 each) Variable costs (9,600 units at $180 each) Contribution margin Fixed costs $ 2,160,000 1,728,000 432,000 324,000 $ 108,000 Income The marketing manager believes that increasing advertising costs by $81,000 will increase the company's sales volume to 11,000 units. Prepare a contribution margin income statement for the next year assuming the company incurs the additional advertising costs. HUDSON COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales 64,800,000 Variable costs Contribution margin 64,800,000 Fixed costs Income/Loss $ 64,800,000