It keeps saying my calculation is incorrect for requirement 3

GGRB Company manufactures a specialized hoverboard. GGRB began 2017 with an inventory of 300 hoverboards. During the year, it produced 1,100 boards and sold 1,150 for $750 each. Fixed production costs were $209,000, and variable production costs were $320 per unit. Fixed advertising, marketing, and other general and administrative expenses were $113,000, and variable shipping costs were $13 per board. Assume that the cost of each unit in beginning inventory is equal to 2017 inventory cost. Read the requirements. 1. Prepare an income statement assuming GGRB uses variable costing. 2. Prepare an income statement assuming GGRB uses absorption costing. GGRB uses a denominator level of 950 units. Production-volume variances are written off to cost of goods sold. 3. Compute the breakeven point in units sold assuming GGRB uses the following: a. Variable costing b. Absorption costing (Production = 1,100 boards) 4. Provide proof of your preceding breakeven calculations. 5. Assume that $60,000 of fixed administrative costs were reclassified as fixed production costs. Would this reclassification affect breakeven point using variable costing? What if absorption costing were used? Explain. 6. The company that supplies GGRB with its specialized impact-resistant material has announced a price increase of $22 for each board. What effect would this have on the breakeven points previously calculated? Requirement 1. Prepare an income statement assuming GGRB uses variable costing. Complete the top half of the income statement first, then complete the bottom portion. Revenues $ 862,500 $ 96,000 352,000 Variable cost of goods sold: Beginning inventory Variable manufacturing costs Cost of goods available for sale Deduct ending inventory Variable cost of goods sold 448,000 (80,000) 368,000 14,950 Variable shipping costs Contribution margin Fixed manufacturing costs 479,550 209,000 Fixed selling and administrative costs 113,000 $ 157,550 Operating income (loss) Requirement 2. Prepare an income statement assuming GGRB uses absorption costing. GGRB uses a denominator level of 950 units. Production-volume variances are written off to cost of goods sold. Complete the top half of the income statement first, then complete the bottom portion. (Label any variances as favorable (F) or unfavorable (U). Use parentheses or a minus sign for an operating loss.) Revenues 862,500 162,000 Cost of goods sold: Beginning inventory Variable manufacturing costs Allocated fixed manufacturing costs Cost of goods available for sale Deduct ending inventory 352,000 242,000 756,000 (135,000) (33,000) F. Adjustment for production-volume variance 588,000 Cost of goods sold Gross margin Fixed selling and administrative costs 274,500 113,000 Variable shipping costs 14,950 Operating income (loss) 146,550 Requirement 3. Compute the breakeven point in units sold assuming GGRB uses the following: (a) Variable costing, and (b) Absorption costing (Production = 1,100 boards). a. Calculate the breakeven point in units under variable costing. (Round your answer up to the next whole number.) Breakeven point Total fixed costs Contribution margin per unit under variable costing 772 322,000 417 =