Required:Calculate the gross margin per unit for both the Ruby and Diamond models under the traditional and ABC costing system

My calculations:

Traditional costing gross margin per unit calculation:

**Note: 22,000 units produced/sold Ruby; 4,000 units produced/sold Diamond**

	Ruby	diamond	total
revenues	$ 21,780,000.00	$ 5,016,000.00	$ 26,796,000.00
COGS	$ 13,794,000.00	$ 3,511,200.00	$ 17,305,200.00
gross margin	$ 7,986,000.00	$ 1,504,800.00	$ 9,490,800.00
gross margin per unit	$ 363.00	$ 376.20

ABC costing gross margin per unit calculation:

**Note: 22,000 units produced/sold Ruby; 4,000 units produced/sold Diamond**

	Ruby	per unit ruby	diamond	per unit diamond
Revenue	$ 21,780,000.00	$ 990.00	$ 5,016,000.00	$ 1,254.00
COGS
Direct materias	$ 5,033,600.00	$ 228.80	$ 2,569,600.00	$ 642.40
direct prduction labour	$ 435,600.00	$ 19.80	$ 184,800.00	$ 46.20
machine	$ 3,484,800.00	$ 158.40	$ 316,800.00	$ 79.20
total direct	$ 8,954,000.00	$ 407.00	$ 3,071,200.00	$ 767.80
production overhead
solder	$ 782,100.00	$ 35.55	$ 254,100.00	$ 63.53
shipments	$ 766,260.00	$ 34.83	$ 179,740.00	$ 44.94
quality control	$ 989,120.00	$ 44.96	$ 374,880.00	$ 93.72
purchase order	$ 440,533.14	$ 20.02	$ 604,866.86	$ 151.22
machine power	$ 58,116.67	$ 2.64	$ 5,283.33	$ 1.32
machine set-up	$ 440,000.00	$ 20.00	$ 385,000.00	$ 96.25
production over head total	$ 3,476,129.81	$ 158.01	$ 1,803,870.19	$ 450.97
total cost of goods	$ 12,430,129.81	$ 565.01	$ 4,875,070.19	$ 1,218.77
gross margin	$ 9,349,870.19	$ 424.99	$ 140,929.81	$ 35.23

I would just like to know if I am on the right track with these calculation