Filling the missing data for each of the following independent cases:

Total contribution margin$=$ sales revenue $-$ variable expenses

Net income $=$ total contribution margin $-$ fixed expenses $-$ variable expenses

Case $1$ Sales revenue $189,000$

Variable expenses $?$

Total contribution margin $45,980$

Fixed expenses $?$

Net income $?$

Break even sales revenue $135,000$

Case $2$ sales revenue $327,899$

Variable expenses $25,000$

Total contribution margin $?$

Fixed expenses $?$

Net income $12,000$

Break even sales revenue $?$