Need help with 12.10 is wrong the rest is correct

Physical Flow of Units Work-in-Process - Beginning Units Started this Period Units to Account for 3,100 units 25,500 units 28,600 units Total transferred out Work-in-Process Ending Total Accounted for 22,600 units12.01 6,000 units (12.02) Equivalent Units Material (Round to two places. ##, #) 28,600.00 112.03) 3,600.000 -6000 x 60% Equivalent Units Conversion (Round to two places. ,,, ### 25,000.00 112.04) Total cost of Material (Round to two places,.#. 46,332.00 12.05 Total cost of Conversion (Round to two places, ##., Total cost to account for (Round to two places,. 120,000.001 16 (12.07) 12.06) Cost per equivalent unit of Material (Round to two places, ### 1.62 12.08) Cost per equivalent unit of Conversion (Round to two places, ###. 4.80 (12.09) Cost of the ending inventory, material and convesion Round to two places. S# ,### 12.10 22600 x 22600 1.621 = 4.81 = 36,612.00 108,480.00 Cost of the units transferred, material and convesion Round to two places. S, t $ 145,092.00(12.11)