necesito el "breackdown costing" de estos datos

A. Order from Cestco: Incremental Revenue: 2,300 units $545 per unit =$1,253,500 Incremental Costs: Direct Materials: $28.00 Direct Labor: $26.00 Variable Overhead: $15.00 Fixed Overhead: $110.00 Gasoline Tank: $11.00 Total Incremental Costs: $190.00 per unit Total Incremental Cost for 2,300 units: 2,300 units $190 per unit =$437,000 Contribution Margin: $545$190=$355 per unit Total Contribution Margin for 2,300 units: 2,300 units $355 per unit =$816,500 Profitability: $816,500$437,000=$379,500