The answer is not complete and wrong for both A and C, can you please help

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. 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. X Answer is not complete. Complete this question by entering your answers in the tabs below. Required A Required B Required C Required D Present in T-accounts the actual manufacturing cost flows for the three jobs in the first quarter of this year. Materials Inventory Wages Payable Beg. Bal. Beg. Bal. 137,700 101: DM 98,000 102: DM 400,000 101: DL 312,800 102: DL 198,300 103: DL 94,500 103: DM End. Bal. 330,200 End. Bal. 911,100 Actual Actual Variable Manufacturing Overhead 63,500 30,400101: Variable 28,000 102: Variable 5,100 103: Variable Fixed Manufacturing Overhead 208,200 104,500 101: Fixed 88,700 102: Fixed 15,000 103: Fixed End. Bal. End. Bal. Work-in-Process Inventory Finished Goods Inventory Beg. Bal. Beg. Bal. Total DM 330,200672,600 Total 101 Finished Goods Total 101 Finished Goods 672,600 1,200,100 Cost of Goods Sold Total DL 911,100527,500 Total 102 Finished Goods Total 102 Finished Goods 527,500 Total Variable MOH Total Fixed MOH 63,500 208,200 End. Bal. End. Bal. 312,900 Cost of Goods Sold Beg. Bal. Finished Goods 1,200,100 ad al 1 200 100 Required A Required B Required C Required D 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.) Materials Inventory Wages Payable Beg. Bal. 0 Beg. Bal. 137,700 98,000 94,500 101: DM 102: DM 103: DM OOO 400,000 101: DL 312,800102: DL 198,300 103: DL End. Bal. 330,200 End. Bal 911,100 Actual Variable Manufacturing Overhead 63,500 27,610 Actual Fixed Manufacturing Overhead 208,200 136,665 101: Fixed 71,535 102: Fixed 208,200 103: Fixed Overapplied Actual End. Bal. 91110 End. Bal. 208200 Work-in-Process Inventory Finished Goods Inventory Beg. Bal. Beg. Bal. Total 101 Finished Goods Total DM 330,200 1,126,700 672,600 X 1,200,100 X Cost of Goods Sold Total 101 Finished Goods Total 102 Finished Goods Total DL 911,100 343,475 X Total 102 Finished Goods 527,500 X Total Variable MOH Total Fixed MOH 63,500 X 208,200 End. Bal. End. Bal. 42,825 Cost of Goods Sold Under-or Overapplied Overhead Beg. Bal. Beg. Bal. Underapplied Finished Goods 1,126,700 43,925 X 27,610 Overapplied 43,925 X 27,610 End. Bal. 1,126,700 End. Bal