This is an income statement and I need to know how to calculate per unit and percent of sales for sales, total variable expenses, and contribution margin.

Sandhill Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. Sales $ 87,000 61,000 Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead--fixed $ 1,800,000 Selling expenses-variable 420,000 Selling expenses-fixed 400,000 Administrative expenses-variable 420,000 Administrative expenses --fixed 23,000 99,000 110,000 Sales 1800000 $ Variable Expenses