Help Im stuck. Teacher said some of my costs weren't costs and I forgot depreciation. But I don't understand where I went wrong.

	Jordan manufactures and sells widgets for $550 per unit.
	The total cost of production for 1,100 widgets is given below.
	Compute the manufacturing cost per widget.
	Round the unit cost to two decimal places. Hereis the problem and attached is my answer. I failed the homework.

	Jordan manufactures and sells widgets for $550 per unit.
	The total cost of production for 1,100 widgets is given below.
	Compute the manufacturing cost per widget.
	Round the unit cost to two decimal places.
	Costs
	Resin for widget covers			$18,700
	Wages/assembly			$90,200
	Facility property taxes			$5,500
	Accounting staff salaries			$38,500
	Stands (1,100 outsourced)			$28,600
	Rental equipment/sales staff			$11,000
	Salaries/management			$137,500
	Annual maintenance fee			$11,000
	Commissions (per unit)			$15
	Depreciation on machinery			$44,000
	Cost to Manufacture Each Widget
	Item					Total Cost ($)			Cost per Unit ($)
	Variable manufacturing costs:				resin		18700				17
					wages		$ 90,200			$ 82.00
					stands		18,700			17.00
					rental eqip		11,000			10.00
					commission		16,500			15.00
	Fixed manufacturing costs:
					salaries		38,500			35.00
					property taxes		5,500			5.00
					salaries		137,500			125.00
					maint		11,000			10.00
	Total manufacturing cost						$ 347,600			$ 316.00