Mix bank 4

Question 21.10 from BPP

Can I solve this question as below :
Budget profit 28000x 20 = 560.000
Less fixed cost
(143000+ 69000) = 348000

Sale volume
Actual sale 25000- Standard sale 28000 = 3000(A) x 20$ = 60.000$ A

Fixed production 30.000 $
Actual profit 318000$

I see my answer is the same with the answer in book .but in different way…
1- is my workings still fine ?

2- Sale – COGS- Closing inventory – Selling cost – BUDGET PROFIT- sale volume variance – STANDARD PROFIT – Selling price variance – variable cost Variance – fixed cost production-> ACTUAL PROFIT

Is it the full picture of the statement ? As sometimes the question ask 1 element ( for ex : standard profit or actual profit ) and I don’t know where to start as I’m not sure where it stands in the statement

Thanks Mr John