Need help finding Total Variable Expense and Contribution Margin. Please explain how to find, Thank you!

Restate the following income statement for a retailer in contribution format. $ 93,000 53,940 39,060 Sales revenue ($100 per unit) Less cost of goods sold ($58 per unit) Gross margin Less operating costs: Commissions expense ($7 per unit) $ 6,510 Salaries expense 7,900 Advertising expense 6,000 Shipping expense ($3 per unit) 2,790 Operating income 23,200 $ 15,860 Sales Revenue 93000 100 Variable Expenses Cost of Goods Sold 53940 58 i Commissions Expenses 6510 7 i Shipping Expenses 2790 Total Variable Expenses Contribution Margin Fixed Expenses Salaries Expenses 7900 Advertising Expenses 6000 Total Fixed Expenses Operating Income