Need help reworkign the #'s in yellow please see instructor feedback

Milestone Three - Variance Analysis Data for Variance Analysis: Labor Materials B Variances for Collar Sales Direct Labor Time Variance (Actual Hours - Standard Hours) x Standard Rate Direct Labor Rate Variance (Actual Rate - Standard Rate) x Actual Hours Direct Materials Quantity/Efficiency Variance (Actual Quantity - Standard Quantity) x Standard Price Direct Materials Price Variance (Actual Price - Standard Price) x Actual Quantity Budgeted (Standard) Hours/Qty 160 S 6,188 $ Budgeted (Standard) Rate A C 14.67 3.23 $ $ $ $ Actual Hours/Qty 180 $ 1,600 $ D Variance Instructor feedback below....the four items in Yellow need to be corrected can you assist? Actual Rate A This is the hourly rate we planned the collar maker at B Materials would be our estimated # of sales per day in M2, times the 20 days C The budgeted cost of materials per unit would be what our variable cost estimate in milestone 1 was. D The actual materials would be the number of units we did sell per day (same as you used for the income statement) times the 20 days. To check this, it should be 60 units more than the budget. Favorable/ Unfavorable 293.40 Unfavorable 329.40 Unfavorable Favorable Unfavorable (14,819.24) 10,832.00 16.50 10.00 Milestone Three Income Statement Revenue: Collars Leashes: Harnesses Total Revenue: Cost of goods sold Gross profit Expenses: General and administrative salaries Office supplies Other business equipment Total Expenses Net Income/Loss $ $ 12,880 10,800 14,000 1,950 200 150 $ $ $ $ 37,680 28,258 9,422 2,300.00 7,121.67 Instructor feedback below....the three items in Yellow need to be corrected can you assist? These are incorrect for the prices you selected. Please recalculate these using the prices you selected in milestone 2. These are incorrect for the prices you selected. Please recalculate these using the prices you selected in milestone 2. These are incorrect for the prices you selected. Please recalculate these using the prices you selected in milestone 2. Milestone Two - Break-Even Analysis Milestone 2 reference data COLLARS LEASHES HARNESSES Sales Price 20.00 22.00 Fixed Costs 4,028 4,028 Contribution Margin $ 10.90 9.90 Break-Even Units (round up) 370.00 407.00 Target Profit $ 300.00 400.00 Break-Even Units (round up) 398 448 Target Profit $ 500.00 600.00 Break-Even Units (round up) 416.00 468.00 Milestone Two - Contribution Margin Analysis COLLARS Sales Price per Unit Variable Cost per Unit Contribution Margin $ 20.00 9.10 10.90 $ is $ LEASHES 22.00 12.10 9.90 $ $ $ $ HARNESSES 25.00 4,202 10.40 405.00 500.00 453 650.00 467.00 25.00 14.60 10.40