Why is this wrong?

Required information {The foiiowing information applies to the questions displayed bellow] Barnes Company reports the following for its product for its rst year of operations. Direct materials 5 38 per unit Direct labor $ 23 per unit Variable overhead $ 1'1 per unit Fixed overhead $ 84,000 per year Variable selling and administrative expenses 5 3 per unit Fixed selling and administrative expenses $ 40,000 per year The company sells its product for $150 per unit. Compute contribution margin using variable costing assuming the company {a} produces and sells 3,000 units and {b} produces 4,000 units and sells 3,000 units. Variable expenses ariahle cost of goods sold {324,000} {324,000 v l