Can you please help check the below contributing margins and break even analysis numbers? All numbers I filled in.

B C D G H Milestone Two - Contribution Margin Analysis COLLARS LEASHES HARNESSES Sales Price per Unit S 20.00 S 22.00 S 25.00 Variable Cost per Unit 9.10 12.10 14.60 Contribution Margin S 10.90 S 9.90 S 10.40 Cost Classification Variable and Fixed Costs Contribution Margin Analysis Break-Even Analysis COGS Income Ready Accessibility: Good to goMilestone Two - Break-Even Analysis COLLARS Fixed Costs 5 2,773 Contribution Margin S 1.10 BreakEven Units {round up] 2,525.00 Target Profit S 30000 BreakEven Units {round up] 2,278.00 Target Profit S 50000 BreakEven Units {round up] 3,030.00 Sales Price 5 4.00 LEASHES S 6.00 s 5 4,725 5 s 2.10 5 2,310.00 S 40000 5 2,553.00 5 500.00 5 2,805.00 HARNESSES 8.00 4,885 3.10 2,097.00 500.00 2,340.00 650.00 2,592.00 Milestone One - Variable and Fixed Costs Collars Iten Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing 4.00 Collar maker's salary (monthly) 2,773.33 Polyesterylon ribbons 0.50 Depreciation on sewing machines 165.00 in in un in Buckles made of cast hardware 0.50 Rent 250.00 Price tags 0.10 Utilities and insurance 200.00 Scissors, thread, and cording 1,200.00 Loan payment 183.33 Salary to self 166.67 Total Variable Costs per Collar $ 5.10 Total Fixed Costs 4,938.33 Leashes Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing 6.00 Leash maker's salary (monthly) 2,560.00 Polyesterylon ribbons 4.50 Depreciation on sewing machines 165.00 Buckles made of cast hardware 1.50 Rent 250.00 Price tags 0.10 Utilities and insurance 200.00 Scissors, thread, and cording 1,200.00 Loan payment 183.33 Salary to self 166.67 Total Variable Costs per Leash 12.10 Total Fixed Costs 4,725.00 $4,725.00 Harnesses Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing 6.00 Harness maker's salary 2,720.00 Polyesterylon ribbons 4.50 Depreciation on sewing machines 165.00 Buckles made of cast hardware 4,00 Rent 250.00 Price tags 0.10 Utilities and insurance 200.00 Scissors, thread, and cording 1,200.00 Loan 183.33 Salary to self 166.67 Total Variable Costs per Harness $ 14.60 Total Fixed Costs $ 4,885.00 Cost Classification Variable and Fixed Costs Contribution Margin AnalB D G H Milestone One - Cost Classification INSTRUCTIONS: Putting an X in the appropriate spot, classify the costs as: Direct Material, Direct Labor, Overhead, or Period Costs. The Fixed and Variable cost classifications have been provided for you. Direct Direct Item/Cost Material Labor Overhead Period Costs Fixed Variable Salary - Collar maker 16 40 X Salary - Leash maker 16 40 X Salary - Harness maker 17 40 X Salary - Receptionist 30 High-tensile strength nylon webbing Polyesterylon ribbons 12 X Buckles made of cast hardware 9 X Depreciation on sewing machines 165 X Rent 750 X Utilities and insurance 600 X Scissors, thread, and cording 1200 X Price tags 250 Office supplies 2400 Other business equipment 2000 6 Loan payment 550 X Salary to self 500 18 9 80