I just need help figuring out the incorrect answers (in red). The green answers are already correct. Thank you

Munoz Company is considering the addition of a new product to its cosmetics line. The company has three distinctly different options: a skin cream, a bath oil, or a hair coloring gel. Relevant information and budgeted annual income statements for each of the products follow. Relevant Information Skin Cream Bath Oil Color Gel 122,000 202,000 82,000 $ 10 $ $ 14 $ 8 2 Budgeted sales in units (a) Expected sales price (b) Variable costs per unit (c) Income statements Sales revenue (a x b) Variable costs (a X c) Contribution margin Fixed costs Net income $1,220,000 (244,000) 976,000 (720,000) $ 256,000 $1,616,000 (606,000) 1,010,000 (750,000) $ 260,000 $1,148,000 (656,000) 492,000 (150,000) $ 342,000 Required: a. Determine the margin of safety as a percentage for each product. b. Prepare revised income statements for each product, assuming a 20 percent increase in the budgeted sales volume. c1. For each product, determine the percentage change in net income that results from the 20 percent increase in sales. c2. Which product has the highest operating leverage? d. Assuming that management is pessimistic and risk averse, which product should the company add to its cosmetics line? e. Assuming that management is optimistic and risk aggressive, which product should the company add to its cosmetics line? Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Reqa Req B Req C1 Reg C2 to E Determine the margin of safety as a percentage for each product. (Round your answers to whole percentage values.) Margin of safety Skin Cream 34 Bath Oil 26 Color Gel 70 % % % UUUUUUUUUUUUUUUUUUUUU Req A Req B Req C1 Req C2 to E ------- Prepare revised income statements for each product, assuming a 20 percent increase in the budgeted sales volume. Color Gel Sales revenue MUNOZ COMPANY Income Statements Skin Bath Oil Cream $ 1,610,400 X $ 1,939,200 (292,800) (727,200) $ 1,317,600 $ 1,212,000 (720,000) (750,000) $ 597,600 $ 462,000 Variable costs Contribution margin Fixed cost $ 1,377,600 (787,200) $ 590,400 (150,000) $ 440,400 Net income . Complete this question by entering your answers in the tabs below. Req A Req B Req C1 Req C2 to E ---- For each product, determine the percentage change in net income that results from the 20 percent increase in sales. (Round your answers to whole percentage values.) Color Gel Skin Cream 58 % Bath Oil 78 Percentage change in net income % 29 %