Please HELP!!! I appreciate if you include the basic calculations!

Marston Corporation manufactures disposable thermometers that are sold to hospitals through a network of independent sales agents located in the United States and Canada. These sales agents sell a variety of products to hospitals in addition to Marston's disposable thermometer. The sales agents are currently paid an 16% commission on sales, and this commission rate was used when Marston's management prepared the following budgeted absorption income statement for the upcoming year.

Marston Corporation Budgeted Income Statement
Sales			$	36,000,000
Cost of goods sold:
Variable	$	17,400,000
Fixed		2,780,000		20,180,000
Gross margin				15,820,000
Selling and administrative expenses:
Commissions		5,760,000
Fixed advertising expense		780,000
Fixed administrative expense		3,300,000		9,840,000
Net operating income			$	5,980,000

Since the completion of the above statement, Marston