Just need help with Part C - Adjusted balance for Work in Process and Cost of Goods sold. The formulas I'm getting are 9700-(9700/880800)*24540 and 841100-(841100/880800)*24540, respectively.

Targuiu corp.uesigns and manu actures Tilastot UMTOTTIIS TOIMIT SCHIQUI, conege, alu pruressional Sports Teams. Once acir lears uniform is unique in color and design, Marigold uses a job order costing system. On January 1, the T-accounts for some of Marigold's primary balance sheet accounts were as follows: Raw Materials Inventory 57,900 Work in Process Inventory 25,000 1/1 1/1 Accounts Receivable 47,300 Accounts Payable 1/1 1/1 41,900 Finished Goods 36,600 Cash 37,200 1/1 1/1 During the year, the following events occurred: 1. Marigold purchased raw materials costing $115,000 on account. 2. Marigold used $149,300 of raw materials in production. Of these, 80% were classified as direct materials and 20% as indirect materials. (Marigold maintains a single Raw Materials Inventory account.) 3. Marigold used 32,000 hours of direct labor. The company's average direct labor rate was $12 per hour (credit Wages Payable) 4. The company's only indirect labor was $168,000 (credit Wages Payable). 5. Other manufacturing overhead costs the company incurred on account totaled $94,400. 6. Marigold applied $316,800 in manufacturing overhead. 7. The company completed production of goods costing $835,500. 8. The company's Cost of Goods Sold balance was $841,100 before adjusting for over- or underapplied overhead. 9. Sales revenue was $1,060,000 (all sales were made on account). 10. Marigold collected $803,200 from customers. 11. The company paid accounts payable of $ 201,300. 12. At year-end, all wages earned during the year had been paid. (a) Calculate under-or overapplied overhead for the year. (Round answer to 0 decimal places, e.g. 5,275.) Overhead Overapplied by $ 24540 (b) Assuming that Marigold closes under-or overapplied overhead to Cost of Goods Sold, calculate the cost of goods sold for the year. Adjusted cost of goods sold 816560 (c) Assuming that Marigold prorates under-or overapplied overhead to the appropriate accounts, calculate the adjusted Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold balances for the year. (Round % of total to 3 decimal places, e.g. 1.235, allocation and final answers to 0 decimal places, e.g. 52.) Adjusted Balance $ 8458 Work In Process $ 30136 Finished Goods $ 817666 Cost of Goods Sold