Please teach me how to calculate the yellow highlighted. Thank you.

B C D E Travel Luxury (TL) has a factory that produces cabinets for the RV and marine market. The company has other product lines. Materials and labor for the cabinets are determined by each job. To simplify the assignment, we will assume the following average costs The following information highlights TL Manufacturing's cost structure for 2021. The materials include $4,000 for materials on a per job basis. It requires 35 hours of labor on average for the cabinetry. The hourly rate is $15. The sales price will be set at a markup of 75%. The company estimates that it will have 70,000 direct labor hours in total for the cabinets. It assumes 2,000 units are sold on average per year. A breakdown of estimated yearly costs related to the cabinetry follows: Salaries- Sales force S500,000 Salaries for factory supervisors, janitors and maintenance $180,000 Office Rent Factory Rent $20,000 Office utilities and Misc office expenses(based on units sold) $10,000 Sales travel(based on units sold) $24,000 Insurance-office $12,000 Depreciation office equipment $40,000 Depreciation for factory equipment $70,000 Advertising $20,000 Sales commissions(based on units sold) $45,000 Factory Property taxes $10,000 Maintenance for factory equipment $80,000 $125,000 Sheet1 RO LO Times New Roman 12 ID 2 - BI UB SEE Ks. % ) A B D Detailed Requirements: Q1. Please identify and calculate totals for the following classifications on ALL costs listed on the first page: variable and fixed costs; product and period costs. The schedule should calculate total numbers for each area on a yearly basis. For the variable cost, also show them on a per unit basis. (must be calculated based on 2,000 units above) What is the Contribution Margin (CM) in total and per unit dollars, and CM% for the sale of 2,000 units? Label each calculation so that it is clear to the reader what is being shown. These numbers should be linked to Q1