Please help with the ones that are wrong. The Red X. Thank you, will rate up when the answer is correct.

Frieden Company's contribution format income statement for last month is shown below: Sales (30,000 units) Variable expenses $1,050,000 630,000 Contribution margin Fixed expenses 420,000 378,000 Operating income $ 42,000 Competition is intense, and Frieden Company's profits vary considerably from one year to the next. Management is exploring opportunities to increase profitability. Required: 1. Frieden's management is considering a major upgrade to the manufacturing equipment, which would result in fixed expenses increasing by $420,000 per month. However, variable expenses would decrease by $14 per unit. Selling price would not change. Prepare two contribution format income statements, one showing current operations and one showing how operations would appear if the upgrade is completed. Show an Amount column, a Per Unit column, and a Percentage column on each statement. Answer is complete but not entirely correct. % Sales FRIEDEN COMPANY Contribution Margin Income Statement Present Proposed Amount Per Unit % Amount Per Unit $ $ 35 40 X $ 1,050,000 $ 35 1,050,000 630,000 21 60 210,000 7 420,000 $ 14 (20) 840,000 $ 28 378,000 798,000 $ 42,000 $ 42,000 80 x 20 Variable expenses Contribution margin Fixed expenses 60 Operating income