How do I compute this question.

Prepare two contribution margin income statements: one at the $250,000 sales

level and one at the $360,000 sales level. (Hint: The proportion of each sales dollar

that goes toward variable costs is constant within the relevant range.)

Sales Revenue $ 318,500

Variable Costs $ 111,475

contribution Margin $207,025

Fixed Cost $ 175,000

Operating Income $ 32,025