How do you calculate total fixed cost?

Income Statement 18% Commission $ 30,000,000.00 $ 20% Commission 30,000,000.00 $ Own Sales Force 30,000,000.00 B FI $ $ $ 17,400,000.00 $ 5,400,000.00 $ 7,200,000.00 $ 17,400,000.00 $ 6,000,000.00 $ 6,600,000.00 $ 17,400,000.00 3,000,000.00 9,600,000.00 Pric Gus Sales Less: Variable Cost COGS Sales Commissions Contribution Less: Fixed Costs COGS Fixed Advertising Fixed Admin. Fixed Selling Net Operating Income See Details $ $ $ $ $ 2,800,000.00 $ 800,000.00 $ 3,200,000.00 $ $ 400,000.00 $ 2,800,000.00 $ 800,000.00 $ 3,200,000.00 $ $ (200,000.00) $ 2,800,000.00 1,300,000.00 3,200,000.00 1,300,000.00 1,000,000.00 Contribution Margin Total Fixed Cost 24.00% 6,800,000.00 $ 22.00% 6,800,000.00 $ 32.00% 8,600,000.00 $ B. FI Breakeven Sales (Fixed Cost / Cont. Margin) $ 28,333,333.33 $ 30,909,090.91 $ 26,875,000.00 Pric Gus Here in Fixed Selling expenses includes = $700000 + $400000 + $200000 = $1300000 of salaries of employees, sales manager and travelling expenses. See Details