it states my formula is correct but the numerical value is wrong when it is not ?

A compary that uses job order costing reports the costs incurred below. Overhead is applied at the rate of 60% of direct materals cost. The company has no beginning Work in Process or Finished Goods inventories., jobs 1 and 3 are not finished by the end of the month, and Job 2 is finished but not sold by month-end Required: 1. Prepare job cost sheets that have direct materials, direct labor, and overhead applied for each of the three jobs for the month. 21 2. Determine the total dollar amount of Work in Process inventory at the end of the month. 24 Work in process imentory $22,400 25. Determine the total dollar amount of Finished Goods inventory at the end of the month. 26 28 Finished goods inventory $15,200