I can't seem to figure this out. Can I get assistance/explanation on how to get the contribution margin and operating income?

Phoenix Company's 2019 master budget included the following fixed budget report. It is based on an expected production and sales volume of 15,000 units. $3,300,000 PHOENIX COMPANY Fixed Budget Report For Year Ended December 31, 2019 Sales Cost of goods sold Direct materials Direct labor Machinery repairs (variable cost) Depreciation-Plant equipment (straight-line) Utilities ($45,000 is variable) Plant management salaries Gross profit Selling expenses Packaging Shipping Sales salary (fixed annual amount) General and administrative expenses Advertising expense Salaries Entertainment expense Income from operations $ 915,000 240,000 60,000 300,000 195,000 180,000 1,890,000 1,410,000 90,000 9 90,000 235,000 415,000 125,000 241,000 80,000 446,000 549,000 $ 4. An unfavorable change in business is remotely possible; in this case, production and sales volume for the year could fall to 12,000 units. How much income (or loss) from operations would occur if sales volume falls to this level? (Enter any loss with minus sign.) PHOENIX COMPANY Forecasted Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (in units) 15,000 12,000 Contribution margin (per unit) $ 124.00 $ 124.00 Contribution margin $ 1,488,000 Fixed costs 1,311,000 1,311,000 Operating income (loss) $ 177,000 $ 744,000