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I am in Managerial Accounting 13th edition and I can not for the life of me figure how what you included in your variable expenses

I am in Managerial Accounting 13th edition and I can not for the life of me figure how what you included in your variable expenses on 6-33. You show a break even but do not show what went into those figures! I keep coming up with: Sales - 15% $16,000,000 100% Sales - 20% $16,000,000 100% variable exp $9,600,000 60% comm/variable exp $10,400,000 65% CM $6,400,000 40% CM ratio $5,600,000 35% can you please help me

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