Can you help determine what I did wrong in section C and how to solve section D?

Donna's Holiday Styles has been busy in the month of November! It seems Donna's marketing efforts have paid off, as she has answered many calls to help decorate homes for the upcoming holidays. The company carries an inventory of decorative items in its store and then installs them in creative and fun ways. The MOH costs are fairly low, since the company has just a small space to hold the inventory. The applied MOH rate is $10 per direct labor hour. As of November 30 , the company carries the following balances in its inventory accounts. During December, the following events occurred. 1. Purchased direct materials costing $15,700 on account. 2. Used $20,300 of direct materials for jobs. 3. Paid direct labor wages for 137 hours of labor ( $25/hr). 4. Applied MOH cost to jobs. 5. Actually incurred $3,100 in MOH costs. 6. Completed all jobs by the end of the month. 7. Billed clients $46,800 for jobs completed. 8. Closed under- or overapplied MOH using the direct write-off method. Your answer is correct. Calculate the ending balances in all inventory accounts as of December 31. Your answer is correct. Prepare the journal entry to write off any under- or overapplied MOH directly to COGS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) How much gross margin did the company earn in December? (Round percentage answer to 2 decimal places, e.g. 52.75\%.) Gross margin Gross margin percentage % If Donna had a goal of earning a 35\% gross margin, did she reach her goal? , she reach her goal, because % is than her goal of 35%