below js the questions and the answer. can you please explain where the numbers are comjng from and explain how to do the calculations

Kokomochi is considering the launch of an advertising campaign for its latest dessert product, the Mini Mochi Munch. Kokomochi plans to spend $3.62 million on TV, radio, and print advertising this year for the campaign. The ads are expected to boost sales of the Mini Mochi Munch by $8.37 million this year and $6.37 million next year. In addition, the company expects that new consumers who try the Mini Mochi Munch will be mote likely to try Kokomochi's other products. As a result, sales of other products are expected to rise by $2.65 million each year. Kokomochi's gross profit margin for the Mini Mochi Munch is 34%, and its gross profit margin averages 24% for all other products. The company's marginal corporate tax rate is 30% both this year and next year. What are the incremental earnings associated with the advertising campaign? Note: Assume that the company has adequate positive income to take advantage of the tax benefits provided by any net losses associated with this The incremental earnings associated with the advertising campaign are calculated below: \begin{tabular}{|c|c|c|c|c|c|} \hline & & 2.650 & & 2.650 & Year 1 \\ \hline Cost of Goods Sold & & (7.538) & & (6.218) & \\ \hline Gross Profit & $ & 3.482 & $ & 2.802 & \\ \hline Selling, General, and Administrative & & (3.620) & & 0.000 & \\ \hline Depreciation & & 0.000 & & 0.000 & \\ \hline EBIT & $ & (0.138) & $ & 2.802 & \\ \hline Income Tax at 30% & & 0.041 & & (0.841) & \\ \hline Incremental Earnings & $ & (0.097) & $ & 1.961 & \\ \hline \end{tabular}