i need help with the wrong ones in red (3,100)

Tumi manufactures and sells high-end suitcases. The static budget variance is an unfavorable variance in operating income of approximately $10,000,000. Management wants to do more analysis to understand the cause of this difference. Assume that you are the cost accountant for the organization and you have collected the following data: Standard Actual Units sold 1,308,000 Units sold 1,250, 000 Units produced 1,300,000 Units produced 1,250, 000 Sales price $ 600 Sales price $ 625 Direct materials required Direct materials purchased (total) . . 4,500,000 $ Leather (3 yards) $ 12 per yard Leather (3 yards) yards 58,500, 000 * Zipper (5) $ 1 per zipper * Zipper (5) 6,875,000 $ 6,875,000 * Wheels (4) $ 1 per wheel * Wheels (4) 5,005,000 $ 5,005,000 , ! , $ Handle (1) $ 10 per suitcase Handle (1) 1,300,000 13,000, 000 Direct labor hours 325,000 hours Direct labor hours 350,000 hours Direct labor rate per Direct labor rate per hour $ 12.50 hour $ 12.00 Variable manufacturing . Variable manufacturing $ 0.75 per overhead $ 1.00 per suitcase overhead suitcase Fixed costs $ 125,000 Fixed costs $ 126,000 Required: Prepare a flexible budget variance analysis using the format from Exhibit 10.6. Note: Select None if there is no variance. e Answer is complete but not entirely correct. Units produced 1,250,000%| | | 1,250,000) | | 1,300, 0008%9 | |Unitssold S| 1,250,00089|$ 3.10089 None %|__1.250,000%9 |$_ 3, 10089 | Unfavorable | _ 1,300, 000% By 250.0008 a 250 000 |Favorable @|$ 750,000,000%|$ 30,000,0008 | Unfavorable |$ 780,000,0008) Variable costs Po | Direct material $83,380,00089 i 4,630,000 [Unfavorable |$ 68,750,000% |$ 2,750,000@) |Favorable |$ 71,500,000 Direct labor $ 4,200,00089|$ 293,7508 |Unfavorable% |$ 3,906,250 |$_ 156,2508 |Favorable @|$ 4,062,500 | Variable manufacturin omenabe manufacturing fg 937,500@9|$ 312,500@%|Favorable @|$ 1,250,0008% |$ 50,0008 |Favorable @|$ 1,300,000 Total variable costs $88,517,500 : 4,611,2508 Unfavorable |$ 73,906,2508|$ 2,956,250@|Favorable @|$ 76,862,500 a ; $ $ Contribution margin 692,732,500 16,638,7508 Favorable @|$ 676,093,750 |$ 27,043,750@| Unfavorable |$ 703,137,500 PE Total fixed costs $ 126,00084|$ _1,000@4 | Unfavorable |$ 125,000@a|/ = G@|None is 125,0008 | $ 5 Operating income 692,606,5004 16,637,7504 Favorable @|$ 675,968,750@ |$ 27,043,750@% | Unfavorable |$ 703,012,500% Revenue