Please help me find what I did wrong in the very last number. Everything is right except the red. I need to fix the red part. Thank you!

Brighton Services repairs locomotive engines. It employs 100 full-time workers at $18 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 $1,043,400 5,040,000 1,260,000 Of the $1,260,000 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 $ 138,000 101,000 94,800 Direct Labor $496,000 312,800 198,700 272,000 118,000 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. 102 Actual Manufacturing Overhead Variable Fixed $ 30,700 $ 104,800 28,300 8 9,000 5,400 13,800 $ 64,400 $ 207,600 103 In the first quarter of this year, 40 percent of marketing and administrative cost was variable and 60 percent was fixed. You are told that Jobs 101 and 102 were sold for $862,000 and $566,000, 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. Finished Goods Inventory Beg. Bal. Total DL Beg Ball Total 101 Finished Goods Total 102 Finished Goods 769,500 1,300,600 Cost of Goods Sold Work-in-Process Inventory 0000 1,007,500 7 89.500 Total 101 Finished Goods Total 102 Finished 333,800 5 31,100 Goods 64.400 207,600 0 312,700 Total DM 531,100 0 0 Total Variable MOH Total Fixed MOH End. Bal. End. Bal. Cost of Goods Sold Beg. Bal. Finished Goods 0 1,300,600 0 1,300,600 0 End. Bal. Beg. Bal. Beg. Bal. Materials Inventory 0 0 0 138,000101: DM 0 101,000 102: DM 0 94,800103: DM 0 0 333,800 Wages Payable 0 0 496,000101: DL 0 312,800102: DL 0 198,700 103: DL 0 0 1,007,500 End. Bal. End. Bal Actual Actual Variable Manufacturing Overhead 64,400 30,700 1 01: Variable 0 28,300 1 02: Variable 0 5,400 103: Variable 0 0 Fixed Manufacturing Overhead 207,600 104,800 101: Fixed 89,000 102: Fixed 0 13,800 1 03: Fixed 0 0 End, Bal. End, Bal Predetermined Overhead Rate (Per Direct Labor-Hour) $ 1.80 2.70 Variable overhead rate Fixed overhead rate Beg. Bal. Work-in-Process Inventory 0 0 1,007,500 7 58,000 Beg Bal Finished Goods Inventory 0 0 758,000 1.250,000 Total DL Total 101 Finished Goods Goods Cost of Goods Sold Total 101 Finished Total 102 Finished Goods Total DM 492.000 492.000 Total 102 Finished Goods 492,000 Total Fixed MOH Total Variable MOH 333,800 151,125 100,750 0 0 End. Bal 0 End. Bal 343 175 Beg Bal 0 Beg Bal Cost of Goods Sold 0 1,250,000 0 1,250,000 Finished Goods Under-or Overapplied Overhead 0 56,475 3 6,350 Overapplied 00 Underapplied 0 0 End. Bal. End. Bal 20.125 Beg. Bal Beg. Bal Materials Inventory 0 0 138,000 0 l 101,000 O 94,800 0 333,800 101: DM 102: DM 103: DM Wages Payable 0 0 0 496,000 101: DL 0 312,800102: DL 0 198,700 103: DL o 1,007,500 0 0 End. Bal. Actual Overapplied Variable Manufacturing Overhead 64,400 49,600101: Variable 36,350 31.280 1 02: Variable 0 1 9,870103: Variable 0 0 Fixed Manufacturing Overhead 207,600 74,400 0 46,920 0 29,805 0 56,475 101: Fixed 102: Fixed 103: Fixed Underapplied End. Bal. End Normal Actual 9,400 Operating profit (loss) $ $ 60,000