Insurance expense- factory is wrong. please help why. The correct CGMis $10082567

$ $ $ $ $ $ $ $ $ A B 1 For the month of Febrary of 2020 2 3 4 52030 Payroll expense- factory labor 5 52130 Payroll expense- Factory supersion 52310 Payroll expense- office salary 7 52315 Employee benefits-office 8 52320 Payroll expense-sales salary 9 52321 Payroll expense-sales commission 10 52325 Employee benefits - sales 11 53010 Supply expense-office 12 53030 Supplies used-factory 13 53110 Utilities - office 14 53130 Utilities - factory 15 55010 Insurance expense- office 16 55030 Insurance expense - selling 17 56010 Insurance expense- factory 18 56020 Maintenance and repair expense- office 19 56030 maintenance expense and repair- factory 20 57010 Rent-office 21 57020 Rent - sales 22 57030 Rent-factory 23 60020 Advertising 61010 Travel- office/CEO 25 61020 Travel-sales 26 62010 Professional fees - office 27 66010 Depreciation-office equipment 28 66020 Depreciation-selling equipment 29 66030 Depreciation-factory equipment 224,420 20.000 4,000 6,600 8,000 256,858 8,000 200 6,000 150 8,000 450 2,000 500 250 5,000 1,000 1,200 80,000 1,000 2,000 5,000 2,000 250 167 5,000 $ $ $ $ $ 24 $ $ $ $ $ on B $75,860 $9.932.477 $10,008,337 $296,190 $9,712,147 $224,420 A 1 Best Computer Company 2 Schedule of Cost of Good Manufactured 3 For the Month Ending 2/29/2020 4 5 Direct Material 6 Beginning balance 7 purchase 8 Raw material available for use 9 Less ending balance of raw material 10 Direct Material used 11 12 Direct labor 13 14 Factory Overhead 15 Payroll expense- Factory supersion 16 Utilities - factory 17 maintenance expense and repair-factory 18 Supplies used- factory 19 Insurance expense-factory 20 Rent-factory 21 Depreciation-factory equipment 22 Total Factory Overhead 23 Total manufactoring costs 24 Add work in process inventory Feb1, 2020 25 Total cost of work in process 26 Less work in process inventory Feb 29, 2020 27 Cost of Goods Manufactured $20,000 $8,000 $5,000 $6,000 $500 $80,000 $5,000 $124,500 $10,061,067 $140,000 $10,201,067 $120,000 10,081,067 $