please help me with what i got wrong

Basic Variance Analysis, Revision of Standards, Journal Entries Petrillo Company produces engine parts for large motors. The company uses a standard cost system for production costing and control. The standard cost sheet for one of its higher volume product: (a valve) is as follows: Direct materials (7 lbs. @ $5.40) $37.80 Direct labor (1.75 hrs. @ $18) 31.50 Variable overhead (1.75 hrs. @ $4.00) 7.00 Fixed overhead (1.75 hrs. @ $3.00) 5.25 Standard cost per unit $81.55 During the year, Petrillo had the following activity related to valve production: a. Production of valves totaled 20,600 units. b. A total of 135,400 pounds of direct materials was purchased at $5.36 per pound. , c. There were 10,000 pounds of direct materials in beginning inventory (carried at $5.40 per pound). There was no ending inventory. d. The company used 36,500 direct labor hours at a total cost of $656,270. e. Actual xed overhead totaled $110,000. f. Actual variable overhead totaled $169,000. Petrillo produces all of its valves in a single plant. Normal activity is 20,000 units per year. Standard overhead rates are computed based on normal activity measured in standard direct labor hours. Required: 1. Compute the direct materials price and usage variances. MPV $:] Unfavorable V X MUV 35:] Unfavorable V J 2. Compute the direct labor rate and efficiency variances. Labor Rate Variance $:] Favorable V J Labor Efciency Variance $:] Favorable V X 3. Compute overhead variances using a two-variance analysis. Budget Variance E Favorable V X Volume Variance Favorable V ~/ 4. Compute overhead variances using a four-variance analysis. Variable overhead spending variance $ 22,000 X Unfavorable Variable overhead efficiency variance 1,800 Unfavorable Fixed overhead spending variance 5,000 Unfavorable Fixed overhead volume variance 3,150 Favorable 5. Assume that the purchasing agent for the valve plant purchased a lower-quality direct material from a new supplier. Would you recommend that the company continue to use this cheaper direct material? No - V Feedback Check My Work 6. Prepare all possible journal entries (assuming a four-variance analysis of overhead variances). For compound entries, if an amount box does not require an entry, leave it blank. a. Record materials purchase Materials 731,160 Direct Materials Price Variance 5,416 Accounts Payable 725,244 X b. Record materials usage Work in Process 778,680 Direct Labor Efficiency Variance X 6,480 Materials V 785,160 c. Record direct labor Work in Process 648,900 Direct Labor Efficiency Variance 8,100 Direct Labor Rate Variance 730 V Wages Payable - V 656,270 Vf. Record actual variable overhead Variable Overhead Control 168,000 X Miscellaneous Accounts 168,000 X g. Record actual fixed overhead Fixed Overhead Control 110,000 Various Accounts 110,000 h. Apply variable overhead Work in Process 144,200 Variable Overhead Control 144,200 i. Apply fixed overhead Work in Process V 108,150 Fixed Overhead Control 108,150 j. Record overhead variances Variable Overhead Spending Variance V 22,000 X Variable Overhead Efficiency Variance 1,800 Fixed Overhead Spending Variance 5,000 Fixed Overhead Volume Variance 3,150 Fixed Overhead Control V 1,850 Variable Overhead Control 23,800 X k. Close spending and efficiency variances to CGS Cost of Goods Sold 28,800 X Variable Overhead Efficiency Variance 1,800 V Fixed Overhead Spending Variance 5,000 Variable Overhead Spending Variance 22,000 X