please Answer Question C, What I did wrong, part c not A

Predetermined overhead rate (per Direct Labor Hour)

Variable overhead rate = $ 1.50

Fixed overhead rate = $ 2.25

Brighton Services repairs locomotive engines. It employs 100 full-time workers at $15 per hour. Despite operating at capacity, last year's performance was a great disappointment to the managers. In total, 10 jobs were accepted and completed, incurring the following total costs. Direct materials Direct labor Manufacturing overhead $1,040,400 3,750,000 937,500 Of the $937,500 manufacturing overhead, 40 percent was variable overhead and 60 percent was fixed. This year, Brighton Services expects to operate at the same activity level as last year, and overhead costs and the wage rate are not expected to change. For the first quarter of this year, Brighton Services completed two jobs and was beginning the third (Job 103). The costs incurred follow. Job 101 102 103 Total manufacturing overhead Total marketing and administrative costs Direct Materials $ 137,700 98,000 94,500 Direct Labor $400,000 312,800 198,300 271,700 115,000 You are a consultant associated with Lodi Consultants, which Brighton Services has asked for help. Lodi's senior partner has examined Brighton Services's accounts and has decided to divide actual factory overhead by job into fixed and variable portions as follows. Brighton Services's accounts and has decided to divide actual factory overhead by job into fixed and variable portions as follows. 101 102 103 Actual Manufacturing Overhead Variable Fixed $ 30,400 $ 104,500 28,000 88,700 5,100 15,000 $ 63,500 $ 208,200 In the first quarter of this year, 30 percent of marketing and administrative cost was variable and 70 percent was fixed. You are told that Jobs 101 and 102 were sold for $765,000 and $560,000, respectively. All over- or underapplied overhead for the quarter is written off to Cost of Goods Sold. Required: a. Present in T-accounts the actual manufacturing cost flows for the three jobs in the first quarter of this year. b. Using last year's overhead costs and direct labor-hours as this year's estimate, calculate predetermined overhead rates per direct labor-hour for variable and fixed overhead. C. Present in T-accounts the normal manufacturing cost flows for the three jobs in the first quarter of this year. Use the overhead rates derived in requirement (b). d. Calculate operating profit (loss) for the first quarter of this year under actual and normal costing systems. Present in T-accounts the normal manufacturing cost flows for the three jobs in the first quarter of this year. Use the overhead rates derived in requirement (b calculations and Round your final answers to nearest whole dollar amounts.) Wages Payable Beg. Bal. Beg. Bal. Materials Inventory 0 137,700 101: DM 98,000 102: DM 94,500 103: DM 400,000 101: DL 312,800 102: DL 198,300 103: DL End. Bal. 330,200 End. Bal. 911,100 Actual Actual Variable Manufacturing Overhead 63,500 0 101: Variable 0 X 102: Variable : 27,610 0 X 103: Variable Fixed Manufacturing Overhead 208,200 0 X 101: Fixed 71,535 Underapplied 0 X 103: Fixed Overapplied 0 X 102: Fixed End. Bal. 91110 End. Bal. 136665 End. Bal. 136665 Work-in-Process Inventory Finished Goods Inventory Beg. Bal. Total DM > 330,200 0 % Total 101 Finished Goods Beg. Bal. Total 101 Finished Goods Total 102 Finished Goods 0X Cost of Goods Sold 0X Total DL 911,100 0 X Total 102 Finished Goods 0 0 X Total Variable MOH Total Fixed MOH 0 X End. Bal. End. Bal. 1,241,300 Cost of Goods Sold Under-or Overapplied Overhead Beg. Bal. Finished Goods Beg. Bal. Underapplied 1,126,700 > 0X 27,610 Overapplied 0 27,610 End. Bal. 1,126,700 End. Bal.