I keep getting the "Less: Variable costs" portion of this problem wrong.

Prepare a contribution margin income statement Assume that you are part of the accounting team for Starr Products. The company has only one product that sells for $20 per unit. Starr estimates total fixed costs to be $9,800. Starr estimates direct materials cost of $4.00 per unit, direct labor costs of $5.00 per unit, and variable overhead costs of $1.00 per unit. The CEO would like to see what the gross margin and operating income will be if 1400 units are sold in the next period. Prepare a contribution margin income statement. Starr Products Contribution Margin Income Statement Sales $28,000 Less: Variable costs 10,500 X Contribution margin 14,000 Less: Fixed costs 9,800 Operating income $ 4,200