What am I doing wrong here?

Parker Plastic, Inc., manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Direct materials (plastic) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead $765,000 = 1,020,000 units) Standard Quantity 12 sq ft. 1.2 hr. 1.2 hr. Standard Price (Rate) $ 0.73 per sq. ft. $11.10 per hr. $ 1.05 per hr. Standard Unit Cost $ 8.76 13.32 1.26 0.75 Parker Plastic had the following actual results for the past year: $ Number of units produced and sold Number of square feet of plastic used Cost of plastic purchased and used Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 1,120,000 12,880,000 9,144,800 723,000 7,338,450 831,450 754,000 $ $ Required: 1, 2, 3, & 4. Prepare the journal entry to record Parker Plastic's direct materials, direct labor, variable overhead, fixed overhead costs and related variances. Assume the company purchases raw materials as needed and does not maintain any ending inventories. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No Transaction Credit Debit 9,402,400 General Journal Raw Materials Inventory Direct Materials Price Variance Cash or Accounts Payable 257,600 9,144,800 2 14,918,400 Cost of Goods Sold Direct Labor Rate Variance Direct Labor Efficiency Variance Cash or Accounts Payable 686,850 6,893,100 7,338,450 3 3 1,411,200 Cost of Goods Sold Variable Overhead Rate Variance Variable Overhead Efficiency Variance Cash or Accounts Payable Cost of Goods Sold Fixed Overhead Spending Variance Fixed Overhead Volume Variance Cash or Accounts Payable 11,000 75,000