What's the formula to solve and why?

The accountant of a local retailer prepared the following income statement for this month:

Sales revenue$600,000Cost of goods sold$250,000Gross margin$350,000Less operating expensesSelling expense$73,000Administrative expense$65,000$138,000Net operating income$212,000

The retailer sells its coats for $150 each. Selling expenses consist of a commission of $5 per coat plus fixed costs. Each coat costs $62.50 from the distributor.Administrative expenses consist of a variable component equal to 5% of sales plus fixed costs.In order to increase net operating income in the coming year, management is considering increasing advertising expenses.

What would be the total contribution margin reported on this retailer's contribution format income statement?