can someone also explain where i went wrong

Adarmes Adventures manufactures aluminum canoes. In planning for the coming year, CFO Alexis King is considering three different sales targets: 2,500 canoes, 3,000 canoes, and 3,500 canoes. Canoes sell for $806 each. The standard variable cost information for a canoe is as follows.

Direct materials	$	317
Direct labor	175
Variable overhead
Utilities	35
Indirect material	30
Indirect labor		60
Total	$	617

Annual fixed overhead cost is expected to be:

Maintenance	$	18,210
Depreciation	39,200
Insurance	26,260
Rent		28,530
Total	$	112,200

Alexis King chose to prepare a static budget based on sales of 3,000 canoes. Actual sales were 3,100 canoes at a price of $856 each. The company incurred the following costs for the year:

Direct material	$	956,000
Direct labor	517,300
Variable overhead	398,400
Fixed overhead		119,700
Total	$	1,991,400

Prepare a performance report for the year that shows the flexible budget and sales volume variances.(If operating income is negative, enter amounts using a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Actual Results	Flexible Budget Variance	Flexible Budget	Sales Volume Variance	Static Budget
Unit sales			Not ApplicableFavorableUnfavorable			UnfavorableFavorableNot Applicable
OverheadSales revenueDirect materialDirect laborTotal variable expensesContribution marginOperating incomeTotal fixed expensesVariable expenses	$	$	Not ApplicableUnfavorableFavorable	$	$	Not ApplicableFavorableUnfavorable	$
LessAdd Direct laborTotal fixed expensesSales revenueOverheadTotal variable expensesDirect materialContribution marginOperating incomeVariable expenses:
Contribution marginDirect materialTotal variable expensesSales revenueDirect laborVariable expensesTotal fixed expensesOperating incomeOverhead			FavorableUnfavorableNot Applicable			UnfavorableNot ApplicableFavorable
Direct materialTotal variable expensesDirect laborTotal fixed expensesContribution marginOverheadOperating incomeSales revenueVariable expenses			Not ApplicableFavorableUnfavorable			UnfavorableFavorableNot Applicable
Sales revenueTotal fixed expensesOperating incomeVariable expensesDirect materialOverheadDirect laborTotal variable expensesContribution margin			UnfavorableNot ApplicableFavorable			FavorableUnfavorableNot Applicable
Contribution marginDirect materialDirect laborOverheadSales revenueTotal fixed expensesOperating incomeVariable expensesTotal variable expenses			Not ApplicableUnfavorableFavorable			UnfavorableFavorableNot Applicable
Variable expensesOperating incomeDirect materialTotal fixed expensesDirect laborOverheadContribution marginSales revenueTotal variable expenses			UnfavorableNot ApplicableFavorable			UnfavorableNot ApplicableFavorable
Total variable expensesOverheadTotal fixed expensesOperating incomeContribution marginSales revenueVariable expensesDirect materialDirect labor			Not ApplicableFavorableUnfavorable			FavorableUnfavorableNot Applicable
OverheadDirect laborTotal fixed expensesTotal variable expensesDirect materialContribution marginOperating incomeSales revenueVariable expenses	$	$	FavorableUnfavorableNot Applicable	$	$	UnfavorableNot ApplicableFavorable	$