Question, and I need help filling out the remainder of the template to follow

I need help filling out the remainder of the template to follow, 1 & 2 are correct but I am getting wrong answers after that

P13-2 Budgeted income statement and supporting budgets The budget director of Jupiter Helmets Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for May: a. Estimated sales for May: Obj 2 Bicycle helmet Motorcycle helmet 7,500 units at $24 per unit 5,000 units at $175 per unit 4. Total direct labor cost in Assembly Dept., $39,900 b. Estimated inventories at May 1: Direct materials: Finished products: 1480 lbs. 520 lbs Plastic Bicycle helmet Motorcyde helmet 200 units at $15 per unit 100 units at $90 per unit Foam lining