Could you please help check whether my break even analysis for $500,000 per year at High end and $300,000 lower end is correct?

High-End Set Economical Set Sales price $3,500 per unit $1,000 per unit Labor $875 per unit $250 per unit Materials $1400 per unit $300 per unit Direct fixed costs $25,000 per month $16,500 per month Allocated fixed costs $85,000 per month $85,000 per month High End Contribution Margin = Selling Price ($3500) - Labor ($875)+ Material Cost ($1400) = $12:25 High End Contribution Margin ratio (CMR) = Selling Price ($3500) - Labor ($875)+ Material Cost ($1400) / Selling Price ($3500) = 0.35 Economical Contribution Margin = Selling Price ($1000) - Labor ($250)+ Material Cost ($300) = $450 Economical Contribution Margin ratio (CMR) = Selling Price ($1000) - Labor ($250)+ Material Cost ($300) / Selling Price ($1000) = 0.45 Break Even Quantities for High End = Fixed Costs / Contribution Margin = 85,000 + 25, 000 / 1, 275 = 89.79 or 90 Break Even Quantities for Economical = Fixed Costs / Contribution Margin = 16,500 + 85, 0D0 / 450 = 225 Break-Even Quantities to eam $500,000 per year on High End line Desired profit + Fixed costs/ Contribution per unit (110,000* 12)+ 500,000/ 1225 = 1486 units Break-Even Quantities to eam $300,000 per year on Economical line Desired profit + Fixed costs/ Contribution per unit (101,500* 12)+ 300,000/ 450 = 3373 units LE (Ctrl)