What am I doing incorrectly on a3-c?

Cost of Production and Journal Entries AccuBlade Castings Inc. casts blades for turbine engines. Within the Casting Department, alloy is first melted in a crucible, then poured into molds to produce the castings. On May 1, there were 1,000 pounds of alloy in process, which were 60% complete as to conversion. The Work in Process balance for these 1,000 pounds was $122,600, determined as follows: $110,000 Direct materials (1,000 x $110) Conversion (1,000 x 60% x $21) 12,600 $122,600 During May, the Casting Department was charged $996,400 for 9,400 pounds of alloy and $75,600 for direct labor. Factory overhead is applied to the department at a rate of 150% of direct labor. The department transferred out 9,700 pounds of finished castings to the Machining Department. The May 31 Inventory in process was 50% complete as to conversion. al. Prepare the May journal entry for the Casting Department for the materials charged to production. Work in Process-Casting Department 996,400 Materials-Alloy 996,400 Feedback Check My Work a1. Remember there are three different areas inventory; materials, work in process, and finished goods. blank. a2. Prepare the May journal entry for the Casting Department for the conversion costs charged to production. If an amount box does not require an entry, leave Work in Process-Casting Department 189,000 Wages Payable ILE 75,600 Factory Overhead-Casting Department 113,400 Feedback Feedback a3. Prepare the May journal entry for the Casting Department for the completed production transferred to the Machining Department. Work in Process-Machining Department 1,226,468 Work in Process-Casting Department 1,226,468 b. Determine the Work in Process-Casting Department May 31 balance. $ 81,487 C. Compute the change in the costs per equivalent unit for direct materials and conversion from the previous month (April). Cost per Equivalent Unit Change in materials Decrease $ 3.62 Change in conversion Decrease 0.95