I need help solving the fields "not" in blue. I've already done the calculations as noted but it says my answer is wrong.

Please help me solve and what I did incorrectly. I feel like I have the answers but I'm not doing something correct. Thank you.

Market Pulse (MP) provides market analysis services for clients. Consultants contract with clients to perform jobs for predetermined tees. Following is cost information ior Mayr 2020: All jobs feature the work of one professional consultant. and some larger jobs include additional support labor. Because of this. MP's g (Click the icon to view the cost information for May 2020) normalcosting system includes two direct cost pools. professional labor and support labor. and one indirect cost pool. overhead 0 (Click the icon for additional infon'nation.) As of May 1. there were twojobs in progress: Pin Products and ( Read the muiremean Requirement 1. Calculate JlP at the end of May. (lfan input eld is not used in the table. leave the input eld empty: do not enter a zero.) Professional Beginning JIP Labor Cost in Suport Labor May Allocated Client Balance May Cost in May Overhead Total Pin Products 117.000 14.620 10120 12.600 3% 154 540 Glitter lnc 30.000 46.360 13.600 96 960 147000 63180 10120 31200 $ 251500 Total RequirementZ. Calculate COCJ for May (Ii an input eld is not used in the table. leave the input eld empty. do not enter a zero.) Professional Beginning JIP Labor Cost in Suport Labor May Allocated Client Balance May Cost in May Overhead Total Roja 39.000 16 ?20 26400 $ 82.120 Requirement 3. Calculate under or overallocated overhead in May Overhead is overallocated By how much? 55 7.600 Requirement4. Calculate the ending balances in JIP and COCJ if the under or overallocated overhead amount is prorated based on the ending balances {before proration) in JIP and COCJ. {Round intermediary percent X.X%. Round the amounts you enter into the input cells in the table below to the nearest dollar.) Account balance [before Proration of Under- Account balance (after adjustment] overallocated overhead adjustment] 251500 53040 3215210 02120 188960 1048210 333620 "(50000 42 E1330 [4} account balance before proration Total balance of accounts Account balance as a percent of total JIP 251500 333620 0.754 COCJ 82120 333620 0.246 Total 333620 account balance as a percentage under over proration JIP 75.4 $ (7,600.00) $ (573,040) COCJ 24.6 $ (7,600.00) $ (186,960) Total 100 account balance before adjust proration of overallocated overhead account balance after adjust JIP 251500 $ 573,040 (321,540) COCJ 82120 $ 186,960 (104,840) Total 333620 760000 -426380