says my fixed/variable cost is wrong

Newman, Inc. has collected the following data for November (there are no beginning inventories): (Click the icon to view the data.) Read the requirements. Newman, Inc. Income Statement (Variable Costing) For the Month Ended November 30 260,000 Net Sales Revenue Variable Costs: 95,200 40,000 Variable Cost of Goods Sold 135,000 Variable Selling and Administrative Costs 125,000 Contribution Margin Fixed Costs: Fixed Manufacturing Overhead 15,200 4.450 19,650 Fixed Selling and Administrative Costs 105,350 Operating Income Choose from any list or enter any number in the input fields and then click Check Answer All parts showina