I have completed the problem to the best of my abilities, I don't understand what I am doing wrong.Please show your notes, thank you in advance!

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Answer is complete but not entirely correct. } \\ \hline \multicolumn{4}{|l|}{ CRUNCHEM CEREAL COMPANY } \\ \hline \multicolumn{4}{|l|}{ Schedule of Cost of Goods Manufactured } \\ \hline \multicolumn{4}{|l|}{ For the Year Ended December 31, 20x1 } \\ \hline \multicolumn{4}{|l|}{ Direct material: } \\ \hline Raw-material inventory, January 1 & 31,000 & & \\ \hline Add: Purchases of raw material & 288,100 & & \\ \hline Raw material available for use & $319,100 & & \\ \hline Less: Raw-material inventory, December 31 & 31,400 & & \\ \hline Raw material used & & $ & 287,700 \\ \hline Direct labor & & & 140,000 \\ \hline Manufacturing overhead & & & 427,700 \\ \hline Total manufacturing costs & & $ & 855,400 \\ \hline Add: Work-in-process inventory, January 1 & & & 40,000 \\ \hline Subtotal & & $ & 895,400 \\ \hline Less: Work-in-process inventory, December 31 & & & 44,000 \\ \hline Cost of goods manufactured & & $ & 851,400 \\ \hline \end{tabular} Cost of goods sold Required information EX 3-30 (Algo) Schedule of Cost of Goods Manufactured (LO 3-2, 3-4, 3-6) [The following information applies to the questions displayed below.] Crunchem Cereal Company incurred the following actual costs during 201. The firm's predetermined overhead rate is 210 percent of direct-labor cost. The January 1 inventory balances were as follows: Each of these inventory balances was 10 percent higher at the end of the year. EX 3-30 (Algo) Part 1 Prepare a schedule of cost of goods manufactured