please correct my COGM. it says 891,900 is wrong. don't know where I got wrong

146,000 9,600 1,600 18. Manufact overhead cast incurred: Indirect materials 16.600 he Indirect labor property taxes, factory UNEK OSfectory 36.000 Depreciation factory 25 2,700 Insurance, factory Total actual MOH costs incorredor $ 522,500 other costs incurred: purchases of raw materials (Directe Indirect) 602 416.000 DL cost 76,000 Inventories: Raw maten als, Begin 21,600 End 2122029 2031, 600 Works in process. Begin 41600 711600 - . End POHR $25 / machine hoor Actua . 21.300 Machine hours 2.300 11. Actual MOH costs. MOH Applied: $25 X 1200 MH Over applied Overhead cost ga2,500 932, 500 (10.000) * 8 0 9 2. Schedule of cost of goods sett manufactured BM: Raw materiais Inventory, Beginning 21,600 Purchase of raw materials. 0000 Raw materials avail for use 437,600 Raw material End OSE 311 600 Raw material used in production 6,207 406000 Indirect Material (16,600) DL bat bogovoru 389.400 531 So 000 21bistam Dita MOH cot applied to work in process Total Manufact cost Todd! De 921,900 466,400 work in process, begin Nioborut (71.600) work in process End COM 11,600 AVO 00091.900 Steel