please answer the part that i got wrong.

CVP single product; comprehensive Beantown Baseball Company makes baseballs that sell for $13 per two-pack. Current annual production and sales are 960,000 baseballs. Costs for each baseball are as follows: Direct material 12.00 Direct labor 1.25 Variable overhead 0.50 Varable sing expenses 0.25 Total Wariable cost 14.00 Totalte overhead 51.250,000 a. Calculate the unit contribution margin in dollars and the contribution margin ratio for the company Note: Round percentage to two decimal places (for example, round 32.5555% to 32.56%). Unit contribution margin in dollars $ 2.5 Contribution margin ratio 0.3847 x b. Determine the break even point in number of baseballs. 500,000 c Calculate the dollar break-even point using the contribution margin ratio Note: Round amount to the nearest whole dollar $3,250,130 d. Determine the company's margin of safety in number of baseballs, in sales dollars, and as a percentage Note: Round margin of safety percentage to two decimal places (for example, round 32.5555% to 32 56% Margin of safety in baseballs460,000 Margin of safety in dollars 5 2,990,000 Margin of safety in dollar $ 2,990,000 Margin of safety percentage: 47.91 X% e. (1) Compute the company's degree of operating leverage Note: Round amount to two decimal places (for example, round 32.555 to 32.56). Degree of operating leverage 2.087 X (2) if sales increase by 30 percent, by what percentage would pre-tax income increase? Note: Round to the nearest whole percentage point (for example, round 24.5% to 25%) Percentage increase in pre-tax income 62.6 X f. How many baseballs must the company sell if it desires to earn $1,096,000 in pretax profit? 938,400 baseballs E. If the company wants to earn $750,000 after tax ind is subject to a 40 percent tax rate, how many baseballs must be sold 1,250,000 X baseballs h. How many baseballs would the company need to sell to break even if its feed cost increased by $50,000? (Use original data) 250,000 X baseballs Beantown Baseball Company has received an offer to provide a one time sale of 20,000 baseballs at $8,80 per two pack to the Lowelt Spinners. This sale would not affect other sales, nor would the cost of those sales change. However, the variable cost of the additional units would increase by 50.20 for shipping and fixed cost would increase by 56,000. Based solely on financial Information should the company accept this offer? Note: Do not use a negative sign with your answer. Incremental pretax loss 52,000 The company should Reject the offer