I need help with the ones i got wrong in "red" I beleive the answer to the break even is 190,643.00. please help me and confirm before i submit. I always give thumbs up! thank you

Instructions Head-First Company now sells both bicycle helmets and motorcycle helmets. Next year, Head- First expects to produce total revenue of $557,000 and incur total variable cost of $382,000. Total fixed cost is expected to be $59,900. Required: 1. Calculate the break-even point in sales dollars for Head-First. Round the contribution margin ratio to four decimal places and sales to the nearest dollar 2. Check your answer by preparing a contribution margin income statement Break-Even Sales Dollars 1. Calculate the break-even point in sales dollars for Head-First. Round the contribution margin ratio to four decimal places and sales to the nearest dollar The break-even point in sales equals $190,653 X Points: 0/1 Contribution Margin Income Statement Contribution Margin Income Statement At Break-Even Sales Dollars 1 Sales $190,653.00 130,753.00 $59,900.00 2 Total variable cost 3 Total contribution margin Total fixed cost Operating income 59,900.00 $0.00 Points: 8.43/10