How did you get $140,400 for the Total Variable Costs and Contribution Margin?

Total variable costs Ps 2,858,400 $ 140,400 U $ 18,000 U $ 2,109,600 $ 140,400 U $ 18,000 U Contribution margin Fixed costs: Manufacturing overhead Marketing 988,800 28,800 U 288,000 Administrative 204,000 F Total fixed costs 1,480,800 Operating profits $ 628,800 69 69 28,800 $ 169,200 - 24,000 U U $ 24,000 U U $ 42,000 U