I would like the attached to be reviewed to see if I am on the right track. My section was to complete the analysis for the Gliders only. Please provide feedback. Thanks for your help.

Analysis for the Gliders (actual sales volume at actual selling price, actual resource usage, and actual costs; and, actual sales volume at budgeted selling prices, budgeted resource usage, and budgeted costs) 1. Explain whether either contest is desirable or not. Supplement your analysis by determining the total contribution margin for Gliders and for Table-and-Chair sets under each of the following assumptions: actual sales volume at actual selling price, actual reso usage, and actual costs; and, actual sales volume at budgeted selling prices, budgeted resource usage, and budgeted costs. 2. Explain the strategic issues guiding your choice about these contests. Solution Sales volumewith sales shortfalls Gliders Per Unit Total 4,000.00 2,600.00 1,400.00 Budgeted Sales Actual Sales Sales Short Fall Sales value shortfall Direct Material $ $ 80.00 16.00 $ $ 112,000.00 22,400.00 Direct Labor Rate Per Hour Direct Labor Hours Per Unit $ 11.00 2.50 Direct Labor Costs Sales Commission $ $ 27.50 $ 15.00 $ 38,500.00 21,000.00 Contribution Margin $ 21.50 $ 30,100.00 Cost of Prize $ 16,500.00 CM Over cost of prize $ 13,600.00 Based on Actual Sales and Actual Usage and Cost Gliders Per Unit Budgeted Sales Actual Sales Sales Short Fall Total 4,000.00 2,600.00 1,400.00 Actual Sales Direct Material $ $ 80.00 $ 16.00 $ Direct Labor Rate Per Hour Direct Labor Hours Per Unit $ 11.00 2.50 Direct Labor Costs Sales Commission $ $ 27.50 $ 15.00 $ 71,500.00 39,000.00 Contribution Margin $ 21.50 $ 55,900.00 208,000.00 41,600.00