What am I doing wrong?

What do I suppose to write in the last two lines of the manufacturing overhead budget?

Waterways Continuing Problem 22 a-i Waterways Corporation is preparing its budget for the coming year, 2020. The first step is to plan for the first quarter of that coming year. The company has gathered information from its managers in preparation of the budgeting process. Sales Unit sales for November 2019 Unit sales for December 2019 Expected unit sales for January 2020 Expected unit sales for February 2020 Expected unit sales for March 2020 Expected unit sales for April 2020 Expected unit sales for May 2020 Unit selling price 112,000 101,000 114,000 112,000 115,000 127,000 136,000 $12 Waterways likes to keep 10% of the next month's unit sales in ending inventory. All sales are on account. 85% of the Accounts Receivable are collected in the month of sale, and 15% of the Accounts Receivable are collected in the month after sale. Accounts receivable on December 31, 2019, totaled $181,800. Direct Materials Direct materials cost 80 cents per pound. Two pounds of direct materials are required to produce each unit. Waterways likes to keep 5% of the materials needed for the next month in its ending inventory. Raw Materials on December 31, 2019, totaled 11,380 pounds. Payment for materials is made within 15 days. 50% is paid in the month of purchase, and 50% is paid in the month after purchase. Accounts Payable on December 31. 2019, totaled $102,875. Direct Labor Labor requires 12 minutes per unit for completion and is paid at a rate of $9 per hour. Manufacturing Overhead Indirect materials 30 per labor hour Indirect labor 50 per labor hour Utilities 40 per labor hour Maintenance 30 per labor hour Salaries $41,000 per month Depreciation $16,200 per month Property taxes $3,000 per month Insurance $1,100 per month Maintenance $1,100 per month Selling and Administrative Variable selling and administrative cost per unit is $1.50. Advertising $15,000 a month Insurance $1,400 a month Salaries $71,000 a month Depreciation $2,300 a month Other fixed costs $3,000 a month WATERWAYS CORPORATION Manufacturing Overhead Budget For the First Quarter of 2020 First Quarter January February March Quarter Variable Costs Indirect Materials 6828 6738 6 972 20538 Indirect Labor 11380 11230 11620 34230 Utilities 9104 8984 9296 27384 Maintenance 6828 6738 6972 20538 Total Variable Cost 56900 561505 58100 171150 Fixed Costs Salaries 41000 41000 41000 16200 123000 48600 Depreciation 16200 16200 Property Taxes 3000 3000 1100 3000 1100 9000 3300 Insurance Maintenance 1100 3300 1100 1100 2400 120500 Total Fixed Costs 62400 1100 52400 118550 $ 1 87200 358350 Total Manufacturing Overhead 119300 Screenshot