I need help calculating the contribution margin and Net income.

Baird Publications established the following s tandard price and costs for a hardcover picture book that the company produces. Standard price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative costs $36.10 8.10 4.20 5.90 6.80 Planned fixed costs Manufacturing overhead Selling, general, and administrative $131,808 46,88e Assume that Baird actually produced and sold 39,000 books. The actual sales price and costs incurred follow Actual price and variable costs Sales price Materials cost Labor cost Overhead cost Selling, general, and administrative costs $ 35.10 8.30 4.18 5.95 6.60 Actual fixed costs Manufacturing overhead Selling, general, and administrative $116,88e 52,880 Required o. & b. Determine the flexible budget variances and also indicate the effect of each variance by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).) Variances Sales revenue S 39,000 Variable manufacturing costs Materials Labor Overhead Selling, general,and administrative costs 3,900 Contribution margin Fixed costs Manufacturing overhead Selling, goneral, and administrative costs 15,000 Net income