Please help me with a master operating budget for the first quarter. I'm not sure if my numbers are correct (the yellow part)

Excel File Edit View Insert Format Tools Data Window Help 6 0 $ 71 80 AutoSave O orr ACCT346CourseProjectWorksheet (1) Home Insert Draw Page Layout Formulas Data Review View Calibri (Body) 11 A" General Insert v 2 0 Ac Delete v Paste HE $ ~ % " Conditional Format Cell Formatting as Table Styles Format v XV So FIL * Office Update To keep up-to-date with security updates, fixes, and improvements, choose Check for Updates Q12 X V fx C D E H M Q Jan Feb Mar Total Otr (A) Input the forecast sale volume Average Sales Price/unit (B) Input the planned product mix 6 40,000 42,500 45,000 127,500 (B) wgtd. (C) Input the number of pizza made per hour 9.50 $ $ 9.50 Sales Price (all 2 topping): Sales average (D) Input the sales commission as a % of revenue 380,000 $ 403,750 427,500 $ 1,211,250 Large $ 10.50 50%% $ 5.25 (E) Input the sales manager's salary 50,000 9 Medium $ 8.50 50% $ 4.25 (F) Input the office manager's salary 60,000 10 100% $ 9.50 (G) Calculate the breakeven point in sales units 11 $ 2.60 $ 2.60 2.60 Direct Labor: (H) Calculate the sales units needed to reach a 12 0.90 0.90 0.90 (C) efficiency rate as minutes per pizza $200,000 net income target, 13 $ 3.50 5 3.50 3.50 446,569 hourly labor cost plus fringe benefits _$ 12.00 14 $ 239,900 $ 254,894 269,888 5 764,681 Total direct labor per pizza $ 0.05 15 5 6.00 5 6.00 $ 6.00 16 63.1% 63.1% 63.1% Direct Materials: 17 Dough $ 0.25 18 50,000 $ 52,500 $ 55,125 $ 157,625 cheese 0.50 19 60,000 63,000 66,150 189,150 toppings 0.75 20 |$ 110,000 $ 115,500 $ 121,275 $ 346,775 caffinated tomato sauce 1.00 21 Boxes 0.05 22 129,900 $ 139,394 $ 148,613 $ 417,906 Total direct material per pizza $ 2.55 23 24 18,341 (G) Sales comissions (D) 10% 25 Total Variable Selling Expenses per pizza $ 0.90 26 51,688 (H) 27 28 29 30 31 32