what is the net operating income and contribution margin from the following data?

Diagram A:

Diagram B:

Sales	$98,040
Variable costs:
Cost of goods sold	$49,020
Variable selling	$4,902
Variable administrative	$4,644
Fixed costs:
Fixed selling	$2,500
Fixed administrative	$1,500

Sales	$76,000
Variable costs:
Cost of goods sold	$38,000
Variable selling	$3,800
Variable administrative	$3,500
Fixed costs:
Fixed selling	$2,500
Fixed administrative	$1,500