i have tried a lot of different numbers but none of them seem to be right. please if you can find the right answer.

Raw materials $19,000 Work in process $11,200 Finished goods $30,600 The company applies overhead cost to jobs on the basis of machine-hours. For the current year, the company estimated that it would work 36,600 machine-hours and incur $166,530 in manufacturing overhead cost. The following transactions were recorded for the year: a. Raw materials were purchased on account $212,000. b. Raw materials were requisitioned for use in production: $196,000 (80% direct and 20% indirect). c. The following costs were incurred for employee services: Direct labour $164,300 Indirect labour $ 28,200 Sales commissions $ 37,300 Administrative salaries $ 32,400 d. Heat, power, and water costs were incurred in the factory: $44,700. e. Prepaid insurance expired during the year: $13,000 {85% relates to factory operations, and 15% relates to selling and administrative activities). f. Advertising costs were incurred, $53,000. g. Depreciation was recorded for the year: $63,500 {90% relates to factory operations, and 10% relates to selling and administrative activities}. h. Manufacturing overhead cost was applied to production. The company recorded 41,200 machine-hours for the year. i. Goods that cost $506,500 to manufacture according to theirjob cost sheets were transferred to the finished goods warehouse. j. Sales for the year totalled $72?,900 and were all on account. The total cost to manufacture these goods according to theirjob cost sheets was $500,300. 2. Prepare T-accounts for inventories, Manufacturing Overhead, and Cost of Goods Sold. Post relevant data from your journal entries to these T-accounts (don't forget to enter the opening balances in your inventory accounts). Compute an ending balance in each account. Answer is complete and correct. Raw Materials Manufacturing Overhead Beg. Bal. 19,000 Beg. Bal. a. 212,000 196,000 b. V 39,200 187,460 h. V End. Bal. 35,000 28,200 44,700 11,050 57,240 End. Bal. 7,070 Work in Process Cost of Goods Sold Beg. Bal. 11,200 Beg. Bal. b V 156,800 506,500 i. 500,300 C. 164,800 End. Bal. 500,300 h. 187,460 End. Bal. 13,760 Finished Goods Beg. Bal. 30,600 506,500 500,300 j. End. Bal. 36,8003-a. Is manufacturing overhead underapplied or overapplied for the year? O Underapplied overhead O Overapplied overhead 3-b. Prepare a journal entry to properly dispose of any balance in the Manufacturing Overhead account. (Do not round intermediate calculations and round your final answers to 2 decimal places. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) x Answer is complete but not entirely correct. No Event General Journal Debit Credit A 1 Manufacturing overhead 7,070.00 Cost of goods sold 6,421.00 X Finished goods 472.00 X Work in process 177.00 X4. Prepare an income statement for the year. {Do not: round intermediate calculations and round your final answers to nearest whole dollar amount.) 0 Answer I: complete but not entirely correct. Cost of goods sold Gross prot Selling and administrative expenses: 493 230 o 2345m- Sales oummissions Administrative salaries $ 37,300 9 32,400 '9 lnsuranoe expense 1,950 o Advertising expenses Depreciation expense 131,510 Operating income