I just need help with unit cost I keep getting 314 but it says its wrong and I don't know any other answer that would work.

Analyzing Manufacturing Cost Accounts Clapton Company manufactures custom guitars in a wide variety of styles. The following incomplete ledger accounts refer to transactions that are summarized for May: Materials (a) May 1 Balance 105,600 May 31 Requisitions 31 Purchases 500,000 Work in Process May 1 Balance (b) May 31 Completed jobs (f) 31 Materials (c) 31 Direct labor (d) 31 Factory overhead applied (e) Finished Goods May 1 Balance O May 31 Cost of goods sold 31 Completed jobs (f) Wages Payable May 31 Wages incurred 396,000 Factory Overhead May 1 Balance Factory overhead applied (e) 26,400 May 31 (h (h) 31 Indirect labor 31 Indirect materials 15,400 31 Other overhead 122,500 In addition, the following information is available: a. Materials and direct labor were applied to the following jobs in May: Job No. Style Quantity Direct Materials Direct Labor 101 AF1 330 $ 82,500 $ 59,400 102 AF3 380 105,400 72,600 103 AF2 500 132,000 110,000 104 VY1 400 66,000 39,600 105 VY2 660 118,800 66,000 106 AF4 330 66,000 30,800 Total 2,600 $570,700 $378,400 Required: 1. Determine the missing amounts associated with each letter by completing the table below. If required, round your unit cost to two decimal places. If an answer is zero, enter in "O amounts as positive numbers. May 1 Quan- Work in Job No. Style tity Process Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold No. 101 AF1 330 26,400 $82,500 $59,400 $ 29,700 $ 198,000 600 264 No. 102 AF3 380 46,000 105,400 72,600 36,300 260,300 685 360 No. 103 AF2 500 132,000 110,000 55,000 297,000 0 No. 104 VY1 400 66,000 39,600 19,800 125,400 314 X 384 No. 105 VY2 660 118,800 66,000 33,000 217,800 330 530 No. 106 AF4 330 66,000 30,800 0 15,400 189,200 112,200 1,210,700 Total 2,600 $ 72,400 $570,700 $378,400 $ $ a. Materials Requisitions $ 586,100. b b. Work in Process Beginning Balance $ 72,400 c. Direct Materials $ 570,700 d. Direct Labor $ 378,400 e. Factory overhead applied $ 189,200 Direct Materials Direct Labor Factory Overhead Total Cost Unit Cost Units Sold Cost of Goods Sold $82,500 $59,400 29,700 $ 198,000 600 264 $ 158,400 105,400 72,600 36,300 260,300 685 360 246,000 x 132,000 110,000 55,000 297,000 0 0 0 66,000 39,600 19,800 125,400 314 384 120,384 118,800 66,000 33,000 217,800 330 530 174,900 66,000 30,800 15,400 112,200 0 0 $570,700 $378,400 $ 189,200 $ 1,210,700 700,284 2,400