fhfpplease answer question 2-5b. Please show detailed working that i may be able to understand how to do the question step by step. Thank you.

Memofax, nc. produces memory enhancement software for computers. Sales have been very erratic, with some months showing a profit and some months showing a loss. The company's contribution format income statement for the most recent month is given below: Sales (18,500 units at $40 per unit) $740,000 518,000 Less: Variable expenses 222,000 Contribution margin Less: Fixed expenses 231.000 (9,000) Net operating loss