I have over 40 charges on my account from the App Store to a phone that is not set up

Unknown Charge

• Curious about a Charge? --> If you see an 'itunes.com/bill' or an unfamiliar charge on your statement
• If you have an issue with an app on App Store or billing --> Request a refund for an App Store or iTunes Store
• You can also request a refund for a recent renewal of an in-app subscription.purchase 

Phishing

• Beware of --> Phishing & Other Suspicious Emails 
• Know how to --> Identify legitimate emails from the App Store or iTunes Store 
• Avoid phishing emails, fake 'virus' alerts, phony support calls, and other scams —> Use these tips to avoid scams and learn what to do if you think your Apple ID has been compromised.

Mack12me wrote:

I have many unauthorized charges of kid apps on my Apple Card and you won’t refund me $2700 bucks. This is a phone that is not activated

Phones don't buy apps. Apple ID's buy apps.