please help my numbers are not correct

Power-To-Spare, Inc. makes a smartphone case that includes a battery that extends the operating life of an iPhone. The manufacturing costs per unit include $15 direct materials, $17 direct labor, and $8 manufacturing overhead. These costs are based on a production and sales volume of 4,000 units. Advertising costs amounted to $25,000. Research and development cost for the materials used in the phone cases amounted $30,000. Companywide administrative costs amounted to $45,000. Fashion design costs amounted to $20,000. Power-To-Spare's management team established the sales price at 150 percent of GAAP-defined product cost of GAAP-defined product cost Required a. Determine the total amount of upstream costs. b. Determine the total amount of downstream cost. c. Determine the total amount of midstream cost. d. Determine the sales price per unit. e. Prepare a GAAP-based income statement. Complete this question by entering your answer in the tabs below. Req A to D Req E Determine the total amount of Upstream, Downstream, Midstream, and Sales price per unit cost. $ 30,000 $ 90,000 a. Upstream cost b. Downstream cost c. Midstream cost d. Sales price per unit POWER-TO-SPARE, INC Income Statement Sales revenue Cost of goods sold Gross margin General selling and administrative costs Downstream cost Upstream cost 0 Net loss di