Please explain the steps, i keep getting the wrong number

Firelight Corporation manufactures and sells two types of decorative lamps, Knox and Ayer. The following data are available for the year 2020. The numbers below represent the calculations from the previous Try It! examples (6-1 through 6-4) together with the relevant schedule numbers from those examples. Calculate (a) the cost of goods sold budget (label it Schedule 7); (b) the operating (nonmanufacturing) costs budget (label it Schedule 8); and (c) the operating income budget for the year ending December 31, 2020