I need help with the ones that are wrong.

a. Prepare a contribution margin report for the Atlanta/Baltimore route for May. Calculate the contribution margin ratio in percentage terms to one decimal place East Coast Railroad Company Contribution Margin for Atlanta/Baltimore Route For the Month Ended May 31,2014 Revenues 350000 Labor costs for loading and unloading railcars 32200 Fuel costs 159154 Train crew labor costs 92412 Switchyard labor costs 21700 Total variable costs 305466 Contribution margin 44534 Contribution margin ratio 12.7 %