Contribution margin Income Statement and Budgeted Income Statement

(i) Summarized contribution margin income statement for 2017 Unilever Limited. You may need to use appropriate cost classification methods and assumptions for this purpose. Assume all expenses are either variable or fixed except for cost of sales and selling expenses
which should be classified as mixed costs. Cost of sales can be separated out to fixed and variables costs assuming that 50% of the total cost of sales in 2017 consist of fixed manufacturing overhead costs while selling expenses could be separated using high low method with annual sales as the activity.
(ii) Budgeted income statement for 2018. This statement should be prepared using the contribution margin income statement you prepared in requirement (i) above and making realistic and logical assumptions about the trends. You are not required to prepare operational budgets such as sales budget, production budget, to prepare a budgeted income statement.
Turnover 53,715 52,713 53,272 48,436 49,797 51,324
Cost of sales (30,547) (30,229) (30,808) (28,387) (29,065) (30,530)
of which: Distribution costs (3,241) (3,246) (3,358) (3,079) (3,139) (3,264)
Gross profit 23,168 22,484 22,464 20,049 20,732 20,794
Selling and administrative expenses (14,311) (14,683) (14,949) (12,069) (13,215) (13,817)
of which: Brand and marketing investment (7,566) (7,731) (8,003) (7,166) (7,383) (7,311)
Research and development (900) (978) (1,005) (955) (1,040) (1,003)
Operating profit 8,857 7,801 7,515 7,980 7,517 6,97

Can anyone please help me with this calculation?