contribution margin, my answers are incorrect

Required Information Use the following information for the Exercise below. (Static) (The following information applies to the questions displayed below.) Barnes Company reports the following for its product for its first year of operations. Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses $ 35 per unit $ 25 per unit $ 10 per unit $ 48,000 per year $ 3 per unit $ 20,000 per year Exercise 19-6 (Static) Computing contribution margin at different production levels LO P2 The company sells its product for $150 per unit. Compute contribution margin using variable costing assuming the company (a) produces and sells 2,000 units and (b) produces 2.400 units and sells 2,000 units. Answer is complete but not entirely correct. Contribution using variable costing (a) 2,000 Units Produced and 2,000 Units Sold (b) 2,400 Units Produced and 2,000 Units Sold 360,000 X S 300,000 $ Sales Variable expenses Variable selling and administrative expenses Variable overhead 6,000 140,000 7,200 X 168,000 x Contribution margin S 154,000$ 185,000 X