Please include formula for each cell. Thank you.

36 Variable costs - 37 38 39 40 41 42 43 44 45 6 Contribution margin Direct labor Direct materials Fixed manufacturing overhead Fixed selling and administrative expenses Gross margin Manufacturing overhead Net income \begin{tabular}{|l|l|} \hline 55 & \multicolumn{2}{|c|}{} \\ \hline 56 & Gross margin \\ 57 & Manufacturing overhead \\ 58 & Net income \\ 59 & Net loss \\ 60 & Sales \\ 61 & Selling and administrative expenses \\ 62 & \\ 63 & Variable manufacturing overhead \\ 64 & Variable selling and administrative expenses \\ \hline 65 & \\ \hline \end{tabular}