These are the wrong answers and I am not sure why

Practice Problems for Calculating Markup and Breakeven Points Markup Practice Problems: Problem #1 Problem #2 Total Fixed Costs = $ 59,000 $ 1,258,000 Total Variable Costs $26,373,000 $61,500,000 Units produced/year 177,000 750 Calculate selling price Selling Price = total cost (1+markup rate)/units when desired markup is: #1 #2 10%: $26,432,000(1+0.1)/177,000= $167.27 $92,045.07 18%: $176. 21 $98,739.25 22%: 182.19 $102,086.35 37%: 204.59 $114,637.95