it needs to be in =sum and im not sure how to figure it out

Addiscn. Inc inakes a single product, an indoer fieploce, and has provided dota from last year of operatons. The Controlier has asked you to compare income statements if the company used the variable costing approach vs. the absorption costing report. Use the information included in the Excel Simulation and the Excel functions described below to complote the task. - Cell Befecence: Alown you to refer to data boen another cell in the worksheet. From the Excel Simulation beion, if in a blank call "-Da" was echered, the formula would output bie resict trom cet B3, or 420 in this example. - Basic Math functions: Allows you to use the basic math symbols to perform mathematical functions. You can irse the foliowirg hers. + a Blank ced *-915+Bi6" was entered, the forrula would add the values from those cels and output the result, or 9.500 in this examble, if using the other math symbols the resuit would output an appropriate answer for its function \begin{tabular}{|c|c|c|c|c|c|c|c|} \hlineA & A & B & & c & D & E & \\ \hline \multicolumn{8}{|l|}{23} \\ \hline 24 & \multicolumn{7}{|c|}{ Prepare a contribution margin income statement for the year } \\ \hline \multicolumn{8}{|c|}{25} \\ \hline 26 & \multicolumn{7}{|l|}{ Sales } \\ \hline 27 & \multicolumn{7}{|l|}{ Variable expenses: } \\ \hline 28 & \multicolumn{7}{|l|}{ Variable cost of goods sold } \\ \hline 29 & \multicolumn{7}{|l|}{ Variable selling and administrative expenses } \\ \hline 30 & \multicolumn{7}{|l|}{ Contribution margin } \\ \hline 31 & \multicolumn{7}{|l|}{ Fixed expenses: } \\ \hline 32 & \multicolumn{7}{|l|}{ Fixed manufacturing overhead } \\ \hline 33 & \multicolumn{7}{|l|}{ Fixed selling and administrative expenses } \\ \hline 34 & \multicolumn{7}{|l|}{ Net operating income } \\ \hline 35 & & & & & & & \\ \hline 36 & \multicolumn{7}{|l|}{ Compute the number of fireplaces required to breakeven } \\ \hline 37 & \\ \hline 38 & \multicolumn{7}{|l|}{ 2. Assume the company uses absorption costing: } \\ \hline 39 & & & & & & & \\ \hline 40 & \multicolumn{7}{|l|}{ Compute the unit product cost for one fireplace } \\ \hline 41 & \\ \hline 42 & & \multicolumn{6}{|c|}{ Prepare an income statement for the year } \\ \hline 43 & \\ \hline 44 & \multicolumn{7}{|l|}{ Sales } \\ \hline 45 & \multicolumn{7}{|l|}{ Cost of goods sold } \\ \hline 46 & \multicolumn{7}{|l|}{ Gross margin } \\ \hline 47 & \multicolumn{7}{|l|}{ Selling and administrative expenses } \\ \hline & 1 , ... Sheet1 ... & & 4 & & & & + \\ \hline \multicolumn{3}{|c|}{ READY } & & & -1 & -+ & 1002 \\ \hline \multicolumn{3}{|c|}{ Attempt(0) } & & & Hint & Show & Me \\ \hline \end{tabular}