i don't understand how to find the variable cost of goods sold. thank you for your time!

Sales v \begin{tabular}{l|l} $ & 1089000 \end{tabular} Less : Variable costs Variable selling and administrative expenses Variable cost of goods sold 504000 Total variable costs Contribution margin Less : Fixed costs Fixed selling and administrative expenses \begin{tabular}{|l|l|} \hline 208200 & i \\ \hline \end{tabular} Fixed manufacturing overhead Total fixed costs Kingbird Products manufactures and sells a variety of camping products. Recently the company opened a new factory to manufacture a deluxe portable cooking unit. Cost and sales data for the first month of operation are shown below: Te portable cooking unit sells for $110. Management is interested in the opening month's results and has asked for an income