How to I solve the incorrect answers???

Part 1 of 4 Required information Use the following information to answer questions (The following information applies to the questions displayed below.) 0.9 points The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. (8 03:36:26 April 30 May 31 $ $29,000 9,700 66,000 49,000 20,000 34,200 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 195,000 250,000 12,000 57,500 113,000 2,000,000 55% Answer is complete but not entirely correct. Work in Process (WIP). 9,700 0 X Cost of goods manuf. April 30 RM purchases Raw Materials (RM) 29,000 195,000 12,000 163,000 49,000 Indirect materials DM used April 30 DM used DL used Overhead applied May 31 163,000 192,500 105,875 471,075 May 31 Finished Goods (FG) 66,000 0% 31,800 Cost of goods sold Indirect materials Factory Overhead 12,000 1 105,875 57,500 April 30 Cost of goods manuf. Overhead applied o Indirect labor Other overhead costs 113,000 May 31 34,200 Underapplied OH 76,625 Answer is complete but not entirely correct. Income statement (partial) Sales $ 2,000,000 Cost of goods sold (108,425) X Gross profit $ 1,891,575