I tried all solutions and numbers for b and c and nothing seemed to be right.

Required A Req B and C Reconstruct the income statement using the contribution margin format. JOEL COMPANY Income Statement For the Year Ended December 31, 2018 Sales revenue $ 250,000 Less: Variable costs Cost of goods sold Sales commissions Shipping and handling expenses (130,000) 25,000 (2,000) $ 143,000 Less: Fixed costs Administrative salarie Advertising expense Depreciation expense (30,000) (20,000) (24,000) Net income $ 69,000