Please help with the ones I have got incorrect. (Red boxes)

Question 4 of 5 2.5 / 5 View Policies Show Attempt History Current Attempt in Progress Your answer is partially correct. Restate the following income statement for a merchandising company in contribution format. Sales ($ 20 per unit) $ 20,000 Less cost of goods sold ($6 per unit) 6,000 Gross margin 14,000 Less operating expenses Shipping charges ($2 per unit) $ 2,000 Salaries 3,000 Utilities 4,000 9,000 Operating income $5,000 Question 4 of 5 2.5/5 4,000 9,000 $5,000 Sales Total Variable Cost Contribution Margin Total Fixed Cost Operating Income Fixed Cost Variable Cost Commissions Cost of Goods Sold Shipping Salaries Advertising $ 6,000 2.000 Contribution Margin 12,000 Less Sales Revenue Salaries $ 3,000 i Utilities 4,000 i 9,000 Total Fixed Cost $ 5,000