Please show step by step. Why is my answer wrong?

[The following information applies to the questions displayed below.) Madrid Corporation has compiled the following information from the accounting s the one product it sells Sales price Fixed costs (for the month) 750 per unit Marketing and administrative Manufacturing overhead $ 127400 $135,200 Variable costs (per unit) Marketing and administrative Direct materials Manufacturing overhead Direct labor 28 170 32 125 2,600 Units produced and sold (for the month) value