I am struggling to solve No4. I solved #4, but idk which is the correct number or neither # are incorrect. plz solve it.

Bonus Question (6 bonus points possible) Lavt Clock Company has developed the following flexible budget for its overhead costs The standard hours allowed per unit is 1.2 hours. Manufacturing overhead at Lavt is applied to production on the basis of standard machine-hours Budget Information Machine Hours Clocks produced Variable overhead cost per 26,400 22,000 machine hour (standard) $5.90 Fixed overhead cost per unit per machine hours (standard) $6.48 $171.072 Total Fixed overhead cost The actual results for the year were as follows Number of clocks produced Machine-hours incurred Variable overhead cost Fixed overhead cost 21,500 24,940 S145.899 $170,540