I am not sure what I have done wrong here is my work

sales	=550,000 +( 550,000 *15%)
COGS	=378,000 + ( 378,000 *15%)
Gross Profit	197,800
Direct expenses	= 120,000 +180,000
Common expenses	66,000
Total Expenses	246,600
Net Loss	-48,200

I am not sure what I am doing incorrect here

Analyzing Operational Changes Operating results for department B of Delta Company during 2016 are as follows: Sales Cost of goods sold Gross profit Direct expenses Common expenses Total expenses $550,000 378,000 172,000 120,000 66,000 186,000 $(14,000) Net loss If department B could maintain the same physical volume of product sold while raising selling prices an average of 15% and making an additional advertising expenditure of $60,000, what would be the effect on the department's net income or net loss? (Ignore income tax in your calculations.) Use a negative sign with your answer to indicate if the effect increases the company's net loss. If Department B increased its selling price by 15%, the effect on net income (loss) would be $ (48,200) Check