Can someone help me, I am stuck. Have to use formals in excel

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{1} \\ \hline 2 & \multicolumn{3}{|c|}{ A manufacturer's contribution margin income statement for the year follows. } \\ \hline \multicolumn{4}{|c|}{3} \\ \hline 4 & Sales ( $10 per unit 10,000 units) & $100,000 & \\ \hline 5 & Variable costs & 60,000 & \\ \hline 6 & Contribution margin & 40,000 & \\ \hline 7 & Fixed costs & 30,000 & \\ \hline 8 & Income & $10,000 & \\ \hline \multicolumn{4}{|l|}{9} \\ \hline 10 & Selling price per unit & $10 & \\ \hline 11 & Units sold & 10,000 & \\ \hline 12 & Change in units & 200 & \\ \hline \multicolumn{4}{|l|}{13} \\ \hline 14 & Required: & & \\ \hline 15 & \multirow{2}{*}{\multicolumn{3}{|c|}{Prepareacontributionmarginincomestatementifthenumberofunitssold(a)increasesby200unitsand(b)decreasesby200units.}} \\ \hline 16 & & & \\ \hline \multicolumn{4}{|l|}{17} \\ \hline 18 & \multicolumn{3}{|c|}{ Contribution Margin Income Statement } \\ \hline 19 & \multicolumn{3}{|c|}{ For Year Ended December 31} \\ \hline 20 & & 10,200 units sold & 9,800 units sold \\ \hline 21 & Sales & & \\ \hline 22 & Variable costs & r & \\ \hline 23 & Contribution margin & T & \\ \hline 24 & Fixed costs & r & r \\ \hline 25 & Income & & \\ \hline \end{tabular}