please help me with what i got wrong and show work

Overhead Application, Overhead Variances, Journal Entries Plimpton Company produces countertop ovens. Plimpton uses a standard costing system. The standard costing system relies on direct labor hours to assign overhead costs to production. The direct labor standard indicates that two direct labor hours should be used for every oven produced. The normal production volume is 100,000 units. The budgeted overhead for the coming year is as follows: Fixed overhead $770,000 446,000 Variable overhead *At normal volume. Plimpton applies overhead on the basis of direct labor hours. During the year, Plimpton produced 97,000 units, worked 196,000 direct labor hours, and incurred actual fixed overhead costs of $780,200 and actual variable overhead costs of $437,560. Required: 1. Calculate the standard fixed overhead rate and the standard variable overhead rate. Round your answers to the nearest cent. Use rounded answers in the subsequent computations. Standard fixed overhead rate 3.85 per direct labor hour Standard variable overhead rate 2.23 per direct labor hour 2. Compute the applied fixed overhead and the applied variable overhead. Use the application rates from part (1) in your calculations. Fixed $ 746,900 Variable $ 432,620 What is the total fixed overhead variance? 33,3007 Unfavorable What is the total variable overhead variance? 4,940 Unfavorable 3. Break down the total fixed overhead variance into a spending variance and a volume variance. Spending Variance $ 10,200 Unfavorable Volume Variance $ 23,100 Unfavorable 4. Compute the variable overhead spending and efficiency variances. Spending Variance $ 8,440 Favorable Efficiency Variance $ 13,380 x Unfavorable 5. Now assume that Plimpton's cost accounting system reveals only the total actual overhead. In this case, a three-variance analysis can be performed. Using the relationships between a three- and four-variance analysis, indicate the values for the three overhead variances. Volume variance 23,100 Unfavorable Variable overhead efficiency variance 13,380 X Unfavorable Spending variance 1,760 X Unfavorable 6. Prepare journal entries (1) to apply overhead to production, (2) to record the actual overhead costs incurred, (3) to record the variable and fixed overhead variances, and (4) to close the variance accounts at the end of the year. Assume variances are closed to Cost of Goods Sold. If an amount box does not require an entry, leave it blank or enter "O". 1. Work in Process Variable Overhead Control Fixed Overhead Control 2. Variable Overhead Control Fixed Overhead Control Various Accounts 3. Fixed Overhead Spending Variance Fixed Overhead Volume Variance Variable Overhead Spending Variance III I1 11111 H1 111 01111 8,440 X Variable Overhead Efficiency Variance 13,38 x Fixed Overhead Control Variable Overhead Control 4. Cost of Goods Sold Fixed Overhead Spending Variance Fixed Overhead Volume Variance Variable Overhead Spending Variance Variable Overhead Efficiency Variance Foodhach