What am I missing in the excel part?

In preparing these statements, the intern determined that Toxaway's only variable selling and administrate expense is a 10% sales commission on all sales. The company's total fixed expenses include $72,000 common fixed expenses that would continue to be incurred even if the Commercial or Residential segment are discontinued, $38,000 of fixed expenses that would be avoided if the Residential segment is dropped and $55,000 of fixed expenses that would be avoided if the Commercial segment is dropped. Required: 1. Do you agree with the interns decision to use an absorption format for her segmented inc statement? 2-a. Based on the interns segmented income statement, can you determine how she allocated company's common fixed expenses to the Commercial and Residential segments? 2-b. Do you agree with her decision to allocate the common fixed expenses to the Commercial Residential segments? 3. Redo the intern's segmented income statement using the contribution format