please assist on the below. I can't seem to figure the math out.

APPLY THE CONCEPTS: Prepare a contribution margin income statement Assume that you are part of the accounting team for Epstein Hardware. The company has only one product that sells for $40 per unit. Epstein estimates total xed costs to be $9,500. Epstein estimates direct materials cost of $4.80 per unit, direct labor costs of $6.00 per unit, and variable overhead costs of $1.20 per unit. The CEO would like to see what the gross margin and operating income Will be if 500 units are sold in the next period. Prepare a contribution margin income statement. Epstein Hardware Contribution Margin Income Statement Sales Less: Variable costs 1' Contribution margin J $: Less: Fixed costs J E Operating income $:l