I am looking for help underrstanding

Sales $ 120,000 Cost of goods manufactured and sold: Direct material $ 35,000 Direct labor 25.000 Variable manufacturing overhead Amount Fixed manufacturing overhead 15,000 Total manufacturing cost of goods sold Formula 1 Gross profit #VALUE! Selling and administrative expenses: Variable Amount Fixed 12.000 #VALUE! Net Profit #VALUE! Sales $ 120,000 Direct materials $ 35,000 Direct labor 25,000 Variable manufacturing overhead Amount Variable selling and administrative Amount 60,000 Contribution margin Formula 2 Contribution margin as a percentage of sales #VALUE! Break-even point in sales dollars Formula 3