need help filling out chart to study it

a Ivanhoe Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers. For the year 2022 management estimates the following revenues and costs. $76,500 51,000 Sales Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead-fixed 21,000 $1,650,000 Selling expenses-variable 460,000 Selling expenses-fixed 330,000 Administrative expenses-variable 350,000 Administrative expenses-fixed 180,000 99,000 Cost of Goods Sold 76500 Selling Expenses 99000 Administrative Expenses Total Variable Expenses $ Contribution Margin Fixed Expenses Cost of Goods Sold Selling Expenses Administrative Expenses Total Fed Expenses . $ Net income