The upper table has overhead rate calculated based on production and the absorbed overhead is calculated and reconciled. I need to make sure my work is correct and some help filling in the second excel based on DL hours.

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Budgeted Cost/Price per Unit Actual Cost/Price per Unit Sales $ 864,000.00 $ 686,000.00 Per Unit Costs Variable Manufacturing Costs Direct Mat. $ 6.00 Direct Material $ Direct Labor $ Indirect Labor $ Idle Time $ Clean Up Time $ Misc. Supplies $ Total Variable Manu. Costs $ SSSSSSS 108,000.00 $ 85,400.00 Direct Lab. $ 16.00 Total $ 22.00 288,000.00 $ 246,000.00 Bud. Units 57,600.00 $ 44,400.00 Bud Units 18,000 14,400.00 $ 14,200.00 Bud Lab. 18,000 10,800.00 $ 10,000.00 Actual Units 5,200.00 $ 4,000.00 Actual Units 484,000.00 $ 404,000.00 Actual Lab. 15375 Variable Shipping Costs $ 28,800.00 $ 28,000.00 Total Variable Costs $ 512,800.00 $ 432,000.00 Budgeted Sales Price $ 48.00 Contribution Margin $ 351,200.00 $ 254,000.00 Non Variable Manu. Costs Supervision $ 57,600.00 $ 58,800.00 Rent $ 20,000.00 $ 20,000.00 Depreciation $ 60,000.00 $ 60,000.00 Other $ 10,400.00 $ 10,400.00 Total Non Variable Manu. Costs $ 148,000.00 $ 149,200.00 Selling and Admin. Costs $ 112,000.00 $ 112,000.00 Total Non Variable and Prog. Costs $ 260,000.00 $ 261,200.00 Operating Income $ 91,200.00 $ (7,200.00) Breakeven Analysis Breakeven Units 15,963.64 11,545.45 Breakeven Dollars $ 766,254.55 $ 554,181.82