This is my 5th times posting this question. please provide only right answers. i am keep getting the same numbers

Ravsten Company uses a job-order costing system. On January 1, the beginning of the current year, the company's inventory balances were as follows: Raw materials $19,000 Work in process $11,200 Finished goods $30,600 The company applies overhead cost to jobs on the basis of machine-hours. For the current year. the company estimated that it would work 36,500 machine-hours and incur $166,530 in manufacturing overhead cost. The following transactions were recorded for the year: a. Raw materials were purchased on account: $212,000. b. Raw materials were requisitioned for use in production: $196,000 (80% direct and 20% indirect). c. The following costs were incurred for employee services: Direct labour $164,000 Indirect labour 5 28,200 Sales commissions $ 37,000 Administrative salaries 5 32,400 Ravsten Company uses a job-order costing system. On January 1. the beginning of the current year, the company's inventory balances were as follows: Raw materials $19,000 Work in. process $11,200 Finished goods $30 , 6 00 The company applies overhead cost to jobs on the basis of machine-hours. For the current year. the company estimated that it would work 36.600 machine-hours and incur $166,530 in manufacturing overhead cost. The following transactions were recorded for the year: a. Raw materials were purchased on account $212,000. b. Raw materials were requisitioned for use in production: $196,000 (80% direct and 20% indirect). c. The following costs were incurred for employee services: Direct labour $164,300 Indirect labour $ 28 , 2 00 Sales emissions $ 37 , H 00 Administrative salaries $ 82,400 3-b. Prepare a journal entry to properly dispose of any balance in the Manufacturing Overhead account. (Do not round intermediate calculations and round your final answers to 2 decimal places. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) x Answer is complete but not entirely correct. No Event General Journal Debit Credit A 1 Manufacturing overhead V 7,070.00 Cost of goods sold V 6,421.00 X Finished goods 472.00 X Work in process V 177.00 X4. Prepare an income statement for the year. (Do not round intermediate calculations and round your final answers to nearest whole dollar amount.) X Answer is complete but not entirely correct. RAVSTEN COMPANY Income Statement For the Year Ended December 31 Sales $ 727,900 Cost of goods sold 493,879 Gross profit 234,021 Selling and administrative expenses: Sales commissions $ 37,800 Administrative salaries 82,400 V Insurance expense 1,950 Advertising expenses 53,000 Depreciation expense 6,360 181,510 Operating income $ 52,511