I need help with Part 6. Numbers 3 and 4

These are wrong and have a red mark next to them

Plimpton Company produces countertop ovens. Plimpton uses a standard costing system. The standard costing system relies on direct labor hours to assign overhead costs to production. The direct labor standard indicates that two direct labor hours should be used for every oven produced. The normal production volume is 100,000 units. The budgeted overhead for the coming year is as follows: Fixed overhead $770,000 444,000 Variable overhead * At normal volume. Plimpton applies overhead on the basis of direct labor hours. During the year, Plimpton produced 97,000 units, worked 196,000 direct labor hours, and incurred actual fixed overhead costs of $780,000 and actual variable overhead costs of $435,600. Required: 1. Calculate the standard fixed overhead rate and the standard variable overhead rate. Round your answers to the nearest cent. Use rounded answers in the subsequent computations. Standard fixed overhead rate $ 3.85 per direct labor hour Standard variable overhead rate $ 2.22 per direct labor hour 2. Compute the applied fixed overhead and the applied variable overhead. Use the application rates from part (1) in your calculations. Fixed $ 746,900 Variable $ 430,680 What is the total fixed overhead variance? $ 33,100 Unfavorable What is the total variable overhead variance? $ 4,920 Unfavorable 3. Break down the total fixed overhead variance into a spending variance and a volume variance. Spending Variance $ -10,000 Unfavorable Volume Variance $ -23,100 Unfavorable 4. Compute the variable overhead spending and efficiency variances. Spending Variance $ -480 Unfavorable Efficiency Variance $ -4,440 Unfavorable 5. Now assume that Plimpton's cost accounting system reveals only the total actual overhead. In this case, a three-variance analysis can be performed. Using the relationships between a three- and four-variance analysis, indicate the values for the three overhead variances. Volume variance $ -23,100 Unfavorable Variable overhead efficiency variance $ -4,440 Unfavorable Spending variance $ -10,480 Unfavorable 6. Prepare journal entries (1) to apply overhead to production, (2) to record the actual overhead costs incurred, (3) to record the variable and fixed overhead variances, and (4) to close the variance accounts at the end of the year. Assume variances are closed to Cost of Goods Sold. If an amount box does not require an entry, leave it blank or enter "O". 1 Work in Process 1,177,580 Variable Overhead Control 430,680 Fixed Overhead Control 746,900 Variable Overhead Control 435,600 Fixed Overhead Control 780,000 Miscellaneous Accounts 1,215,600 3 Fixed Overhead Spending Variance 10,000 Fixed Overhead Volume Variance 4,440 X Variable Overhead Spending Variance 480 Variable Overhead Efficiency Variance 480 x Fixed Overhead Control 480 x Variable Overhead Control 480 x 4. Cost of Goods Sold 58,510 x Fixed Overhead Spending Variance 25,600 x Fixed Overhead Volume Variance Variable Overhead Spending Variance Variable Overhead Efficiency Variance 4,460 x