I need help determining if the calculations that are bolded in each of the six tables is correct. Thank you!

Part 1 Contribution Margin/Breakeven

	Chocolate Chip	Sugar	Specialty	Total
Units Sold	1,500,000	980,000	300,000	2,780,000
Sales	$1,875,000.00	$882,000.00	$1,050,000.00	$3,807,000.00
Less: Variable Costs	$690,000.00	$205,800.00	$81,000.00	$976,800.00
Contribution Margin	$1,185,000.00	$676,200.00	$969,000.00	$2,830,200.00
Less: Common Fixed Costs				$125,000.00
Profit				$2,705,200.00
Per item Contribution Margin	$7.90	$0.69	$3.23
Weighted Average Contribution Margin	$1.98
Break-even point in units	63,158

Productions Costs:
Direct material	$0.60
Direct labor	$1.00
Variable manufacturing overhead	$0.40
Total variable manufacturing costs per unit	$2.00
Fixed manufacturing overhead per year	$139,000.00
In addition, the company has fixed selling and administrative costs:
Fixed selling costs per year	$50,000.00
Fixed administrative costs per year	$65,000.00
Selling price per cookie	$3.75
Number of cookies produced	2,780,000
Number of cookies sold	2,600,000
Full (absorption) costing :
Full cost per unit	$2.05
Ending Inventory Full (absorption) costing	$369,000
Variable costing :
Variable cost per unit	$2.00
Ending Inventory Variable costing	$360,000

Part 3 Special Order

Number of cookies needed	1,000
Discounted price per cookie	$2.75
Normal price per cookie	$3.75
Cost of special printed design per cookie	$0.50
Cost of tool needed to make the design	$100.00
Revenue for special order	$2,750.00
Costs for special order:
Design cost	$500
Tool cost	$100
Net increase (decrease) in profit	$2,150

Part 4 Internal Rate of Return

As the owner of the Cookie Business, you are considering the following investment:
Purchase of new equipment	$250,000.00
Expected annual increase in sales	$48,017.50
Time frame	7	years
Acceptable rate needed	9%
Calculate the Internal Rate of Return:
PV of annuity factor	5.2064
Internal rate of return	8%
Accept or reject	reject

Part 5 Cash Budget

The budgeted credit sales are as follows:
December last year	$250,000
January	$125,000
February	$300,000
March	$90,000
Collection:
Month of the sale	80%
Month following the sale	20%
Estimated cash receipts
	January	February	March
Last month's sales	$50,000	$25,000	$60,000
Current month's sales	$100,000	$240,000	$72,000
Total	$150,000	$265,000	$132,000

Part 6 Material and Labor Variance

Actual Cost of Direct Materials	$225,000
Standard Cost of Direct Materials	$224,800
Actual Materials Used	30
Standard Materials Used	31
Actual Direct Labor Rate	$15.50
Standard Labor Rate	$15.00
Actual Hours Worked	45
Standard Hours Worked	40
	Amount	Favorable/ Unfavorable
Calculate Materials Variances:
Materials Price Variance	7,451.61	unfavorable
Materials Quantity Variance	7,251.61	favorable
Calculate Labor Variances:
Labor Rate Variance	$22.50	unfavorable
Labor Efficiency Variance	$75	unfavorable