I have completed everything on the attached document and the only error I have is "Computing the manufacturing costs".

Can some take a look at problem 2 and let me know where my error was?

BUS-FP4061 - Managerial Accounting Principles Assessment 1: Cost Analysis Worksheet Problem 1 Solve the given problem based on the following information. Conglomco Corporation manufactures and sells widgets for $400 per unit. The total cost of production for 1,200 widgets is given below. Differentiate each cost as being either variable or fixed and product or period. Costs Plastic for casing: $12,000 Wages/assembly: $55,000 Facility property taxes: $5,000 Accounting staff salaries: $40,000 Stands (1,200 outsourced): $22,000 Rental equipment/sales staff: $6,000 Salaries/management: $150,000 Annual maintenance fee: $12,000 Commissions (per unit): $12 Depreciation on machinery: $12,000 Cost by Behavior ($) Variable Fixed 12,000 55,000 5,000 40,000 22,000 6,000 150,000 12,000 14,400 12,000 Cost by Funct Product nciples Input values Company name Product Selling price of widgets Total number of widgets Cost by Function ($) Product Period 12,000 55,000 5,000 40,000 22,000 6,000 150,000 12,000 14,400 12,000 Plastic for casing Wages/assembly Facility property taxes Accounting staff salaries Stands (1,200 outsourced) Rental equipment/sales staff Salaries/management Annual maintenance fee Commissions (per unit) Depreciation on machinery Conglomco Corporation Widget $400 1,200 $12,000 $55,000 $5,000 $40,000 $22,000 $6,000 $150,000 $12,000 $12 $12,000 onglomco Corporation per unit Problem 2 Solve the given problem based on the following information. Conglomco Corporation manufactures and sells widgets for $400 per unit. The total cost of production for 1,200 widgets is given below. Compute the manufacturing cost per widget. Round the unit cost to two decimal places. Costs Plastic for casing Wages/assembly Facility property taxes Accounting staff salaries Stands (1,200 outsourced) Rental equipment/sales staff Salaries/management Annual maintenance fee Commissions (per unit) Depreciation on machinery $12,000 $55,000 $5,000 $40,000 $22,000 $6,000 $150,000 $12,000 $12 $12,000 Cost to Manufacture Each Widget Item Total Cost ($) Variable manufacturing costs: 103,400 Fixed manufacturing costs: Total manufacturing cost Cost per Unit ($) 86.17 225,000 $ 328,400 187.50 $ 273.67 Input values Company name Product name Selling price of widgets Total number of widgets Plastic for casing Wages/assembly Facility property taxes Accounting staff salaries Stands (1,200 outsourced) Rental equipment/sales staff Salaries/management Annual maintenance fee Commissions (per unit) Depreciation on machinery Conglomco Corporation Widget $400 per unit 1,200 $12,000 $55,000 $5,000 $40,000 $22,000 $6,000 $150,000 $12,000 $12 $12,000