I trying to figure out what the equation is needed for these questions

static budget, based upon production of 10,000 units, showed an estimated direct labor budget of $30,000 and depreciation budget of $20,000. Direct labor costs are fully variable. The actual direct labor and depreciation costs were $28,000 and $19,000 for 8,000 units.

Which total amount should be shown in the flexible budget for direct labor and depreciation costs?

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The accountant of a local retailer prepared the following income statement for this month:

Sales revenue$600,000Cost of goods sold$250,000Gross margin$350,000Less operating expensesSelling expense$73,000Administrative expense$65,000$138,000Net operating income$212,000

The retailer sells its coats for $150 each. Selling expenses consist of a commission of $5 per coat plus fixed costs. Each coat costs $62.50 from the distributor.Administrative expenses consist of a variable component equal to 5% of sales plus fixed costs.In order to increase net operating income in the coming year, management is considering increasing advertising expenses.

What would be the total contribution margin reported on this retailer's contribution format income statement?