Can someone help me figure this out? It is my second time attempting this and it is still wrong.

Budgeted income statement Last year's income statement for Cooper Company is as follows: selling expenses total $19,200; the remainder varies with sales dollars. All administrative costs are fixed. Note: Do not use negative signs with your answers. Note: After calculating your selling price per unit, round your answer to two decimal places and use this rounded amount to calculate sales in total