what Do I need to add to the missing blanks? And how do I solve for breaking even in units?

Total Sales Cost of goods sold $750,000 $250,000 $500,000 140,000 360,000 500,000 Gross margin Selling and administrative expenses 250,000 240,000 110,000 104,000 140,000 136,000 Net operating income S 10,000 S 6,000 S 4,000 In preparing these statements, the intern determined that Toxaway's only variable selling and administrat expense is a 10% sales commission on all sales. The company's total fixed expenses include S72.000 common fixed expenses that would continue to be incurred even if the Commercial or Residential s are discontinued, $38,000 of fixed expenses that would be avoided if the Residential segment is dropp and S55,000 of fixed expenses that would be avoided if the Commericial segment is dropped. egme Required: 1. Do you agree with the inten's decision to use an absorption format for her segmented inco statement? Yes No 2-a. Based on the intem's segmented income statement, can you determine how she allocated company's common fixed expenses to the Commercial and Residential segments? Common fixed expenses $ 24,000 $ 48,000 2-b. Do you agree with her decision to allocate the common fixed expenses to the Commercial a Yes No 3. Redo the intern's segmented income statement using the contribution format. Income Statement Total Company Commercial Residential Sales 750,000 250,000 $ 500,000 Variable expenses: 75,000 500,000 25,000 140,000 50,000 360,000 Sales commissions Cost of goods sold Direct labor Total variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses 410,000 90,000 38,000 52,000 575,000 175,000 93,000 165,000 85,000 55,000 30,000 $ 82,000 $ 72,000 Net operating income 10,000