Not sure what's wrong with my calculations: Please advise.

Kluver Enterprises manufactures tires for the Formula I motor racing circuit. For August 2020, it budgeted to manufacture and sell 2,700 tires at a variable cost of $70 per tire and total fixed costs of $56,500. The budgeted selling price was $109 per tire. Actual results in August 2020 were 2,600 tires manufactured and sold at a selling price of $113 per tire. The actual total variable costs were $202,800, and the actual total fixed costs were $53,000. Read the requirements Requirement 1. Prepare a performance report with a flexible budget and a static budget. Begin with the actual results, then complete the flexible budget columns and the static budget columns. Label each variance as favorable or unfavorable. (For variances with a $0 balance, make sure to enter "0" in the appropriate field. If the variance is zero, do not select a label.) Actual Flexible-Budget Flexible Variances Results 2.600 Budget 2600 0 Units sold Revenues $ 10400F 293,800 202,800 283400 18200 Variable costs 20800 Contribution margin 10400U 91,000 53,000 101400 56500 3500 F Fixed costs 38,000 44900 Operating income 6900U