need help on wrong answers please

Current Attempt in Progress Larkspur Company has been a retailer of audio systems for the past 3 years. However, after a thorough survey of audio system markets, Larkspur decided to turn its retail store into an audio equipment factory Production began October 1, 2022. Direct materials costs for an audio system total $75 per unit Workers on the production lines are paid $13 per hour. An audio system takes 7 labor hours to complete. In addition, the rent on the equipment used to assemble audio systems amounts to $5,390 per month Indirect materials cost $7 per system. A supervisor was hired to oversee production, her monthly salary is $3,370 Factory janitorial costs are $2.250 monthly Advertising costs for the audio system will be $9,120 per month. The factory building depreciation is $6,960 per year Property taxes on the factory building will be $8,520 per year. (a) Product Costs Cost Item Direct Materials Direct Labor Direct materials TA 112500 $ Wages for workers 136500 Renton equipment Indirect materials Factory supervisor's salary Janitorial costs Advertising Depreciation on factory building Property taxes on factory building $ 112500 $ 136500 VA Product Costs Direct Labor Manufacturing Overhead Period Costs 12500 $ $ $ 136500 i 5390 10500 3370 2250 9120 6960 i 8520 112500 136500 36990 9120