Hi, I need help figuring out how to compute variable expenses for this problem. I have all else on the chart correct except for the total variable expense rates.

Please help!

Problem:

Due to erratic sales of its sole producta high-capacity battery for laptop computersPEM, Inc., has been experiencing financial difficulty for some time. The companys contribution format income statement for the most recent month is given below:

Sales (13,200 units $30 per unit)	$	396,000
Variable expenses		237,600
Contribution margin		158,400
Fixed expenses		176,400
Net operating loss	$	(18,000	)

5b. Assume that the company expects to sell 20,100 units next month. Prepare two contribution format income statements, one assuming that operations are not automated and one assuming that they are. (Show data on a per unit and percentage basis, as well as in total, for each alternative.)

PEM, Inc.
Contribution Income Statement
	Not Automated				Automated
	Total	Per Unit	%		Total	Per Unit	%
Sales	$603,000	$30	100	%	$603,000	$30	100	%
Variable expenses		18	60	%		15	50	%
Contribution margin	603,000	$12	40	%	603,000	$15	50	%
Fixed expenses	176,400
Net operating income	$426,600				$603,000