What is the correct answer for fixed selling and administrative?

Haas Company Variable Costing Income Statement Year 1 Year 2 Year 3 $3,480,000 2,900,000 3,770,000 Sales Variable expenses: (2,160,000)1,800,000(2,340,000) Variable cost of goods sold Variable selling and administrative (120,000) (100,000130,000) (2,280,000) (1,900,000) 2,470,000) ,000,000,300,000 ,200,000 1 Fixed expenses: (960,000) (1,200,000) (1,200,000) Fixed selling and administrative (960,000)(960,000) (1,200,000) $ 240,000 40,000100,000 Net operating income (loss)