It's saying that revenues is incorrect for the 21,000 books column and I need help figuring out the calculations for each of these. Thanks!

Academy Press produces textbooks for high school accounting courses. The company recently hired a new editor, Jean Green, to handle production and sales of books for an introduction to accounting course. Jean's compensation depends on the gross margin associated with sales of this book. Jean needs to decide how many copies of the book to produce. The following information is available for the fall semester 2017: i (Click the icon to view the information.) Jean has decided to produce either 15,000, 21,000, or 31,500 books. Read the requirements. A More Info - 15,000 books O books Estimated sales Beginning inventory Average selling price Variable production costs $81 per book $52 per book $255,000 per semester Fixed production costs The fixed-cost allocation rate is based on expected sales and is therefore equal to $255,000/15,000 books = $17 per book. Requirement 1. Calculate expected gross margin if Jean produces 15,000, 21,000, or 31,500 books. (Make sure you include the production-volume variance as part of cost of goods sold.) Calculate the gross margin for each level of production. Begin with 15,000 books, then 21,000 books, and lastly 31,500 books. (Enter a "0" for any zero balance accounts. If an account does not have a variance, do not select a label.) 15,000 books $1,215,000 21,000 books 1,701,000 Revenues Cost of goods sold 1,035,000 1,347,000 0 0 Production-volume variance Net cost of goods sold 1,035,000 1,347,000 $ 180,000 354,000 Gross margin