Need help calculating financial disadvantage and common fixed expenses. The math in my spreadsheet isn't correct.

The Regal Cycle Company manufactures three types of bicycles-a dirt bike, a mountain bike, and a racing bike. Data on sales an expenses for the past quarter follow: Dirt Mountain Racing Total Bikes Bikes Bikes $ 924,000 $266,000 $ 405,000 $ 253,000 460,000 115,000 192,000 153,000 464,000 151,000 213,000 100,000 Sales Variable manufacturing and selling expenses Contribution margin Fixed expenses: Advertising, traceable Depreciation of special equipment Salaries of product-line managers Allocated common fixed expenses Total fixed expenses Net operating income (loss) 69,000 8,600 40,200 20,200 42,700 20, 100 7,300 15,300 115,900 40,200 39,000 36,700 184,800 53,200 81,000 50,600 412,400 122, 100 167,500 122,800 $ 51,600 $ 28,900 $ 45,500 $(22,800) *Allocated on the basis of sales dollars. Management is concerned about the continued losses shown by the racing bikes and wants a recommendation as to whether or the line should be discontinued. The special equipment used to produce racing bikes has no resale value and does not wear out. Required: 1. What is the financial advantage (disadvantage) per quarter of discontinuing the Racing Bikes? 2. Should the production and sale of racing bikes be discontinued? 3. Prepare a properly formatted segmented income statement that would be more useful to management in assessing the long-ru profitability of the various product lines. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 What is the financial advantage (disadvantage) per quarter of discontinuing the Racing Bikes? Financial (disadvantage) per quarter (27,800) Required 1 Required 2 Required 3 Prepare a properly formatted segmented income statement that would be more useful to management in assessing the long- run profitability of the various product lines. Dirt Bikes Mountain Totals Racing Bikes Bikes Sales $ 924,000 $ 266,000 $ 405,000 $ 253,000 Variable manufacturing and selling expenses 460,000 115,000 192,000 153,000 Contribution margin (loss) 464,000 151,000 213,000 100,000 Traceable fixed expenses: Advertising, traceable 69,000 8,600 40,200 20,200 Depreciation of special equipment 42,700 20,100 7,300 15,300 Salaries of the product line managers 115,900 40,200 39,000 36,700 Total traceable fixed expenses 227,600 68,900 86,500 72,200 Product line segment margin (Loss) 236,400 $ 82,100 126,500 S 27,800 Common fixed expenses 184,900 Net operating income (loss) S 51,500 Required 2 Required 3