This is my first time asking a question. I don't know how it works. I need help on Contribution Income Statement and how to do Percentage Change in fixed cost and Percentage in Breakeven point.

Connelly, Inc., a manufacturer of quality electric ice cream makers, has experienced a steady growth in sales over the past few years. Since her business has grown, Jan DeJaney, the president, believes she needs an aggressive advertising campaign next year to maintain the company's growth. To prepare for the growth, the accountant prepared the following data for the current year:

Variable costs per ice cream makerDirect labor$22.00Direct materials26.00Variable overhead11.00Total variable costs$59.00Fixed costsManufacturing$124,500Selling57,500Administrative438,000Total fixed costs$620,000Selling price per unit$110.00Expected sales (units)47,500