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keep getting the fields between less variable cost of goods sold and contribution wrong please help E5-23 (Static) Comparing Full Absorption Costing and Variable Costing

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keep getting the fields between less variable cost of goods sold and contribution wrong please help

E5-23 (Static) Comparing Full Absorption Costing and Variable Costing [LO 5S-1] The following information pertains to the first year of operation for Crystal Cold Coolers Incorporated: \begin{tabular}{lr} Number of units produced & 3,000 \\ Number of units sold & 2,500 \\ Unit sales price & $30 \\ Direct materials per unit & $80 \\ Direct labor per unit & $60 \\ Variable manufacturing overhead per unit & $10 \\ Fixed manufacturing overhead per unit ($225,0003,000 units) & $75 \\ Total variable selling expenses (\$15 per unit sold) & $37,500 \\ Total fixed general and administrative expenses & $65,000 \end{tabular} Required: Prepare Crystal Cold's full absorption costing income statement and variable costing income statement for the year. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Crystal Cold Coolers Incorporated } \\ \hline \multicolumn{3}{|l|}{ Variable Costing } \\ \hline \multicolumn{3}{|c|}{ Income Statement } \\ \hline Sales & $ & 875,000 \\ \hline \multicolumn{3}{|l|}{ Less: variable cost of goods sold } \\ \hline Cost of goods sold & & 375,000 \\ \hline Variable selling expenses & & 37,500 \\ \hline \multicolumn{3}{|l|}{>} \\ \hline Contribution margin & & 462,500 \\ \hline \multicolumn{3}{|l|}{ Less: Fixed costs } \\ \hline Fixed manufacturing overhead expenses & & 225,000 \\ \hline Fixed general and administrative expenses & & 65,000 \\ \hline & & \\ \hline 7 & & \\ \hline Net operating income & $ & 172,500 \\ \hline \end{tabular}

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