Hello Marta,
Regarding 53.6, 122 414,50€ is the value for the total sources of the 3 months. The value for June is 119 511,25€
Regarding 53.7, you only calculated the COGS wrong. 274 units is correct, 65 and 45 are also correct but you forgot to include the Manufacturing Fixed Costs (this is because the company uses Total Full Costing) I don't know where you got the 1.44, but you need to include the fixed costs and the depreciation in order to find your COGM/unit.
Finally, regarding the balance sheet, it should balance. Probably you're forgetting to include something. If you show me, I can spot the mistake.
Regarding 53.6, 122 414,50€ is the value for the total sources of the 3 months. The value for June is 119 511,25€
Regarding 53.7, you only calculated the COGS wrong. 274 units is correct, 65 and 45 are also correct but you forgot to include the Manufacturing Fixed Costs (this is because the company uses Total Full Costing) I don't know where you got the 1.44, but you need to include the fixed costs and the depreciation in order to find your COGM/unit.
Finally, regarding the balance sheet, it should balance. Probably you're forgetting to include something. If you show me, I can spot the mistake.