The adjusted balance is wrong, can I get help with it?

Coronado Corp.designs and manufactures mascot uniforms for high school college, and professional sports teams. Since each team's uniform is unique in color and design. Coronado uses a job order costing system. On January 1, the T-accounts for some of Coronado's primary balance sheet accounts were as follows: Raw Materials Inventory 58.900 Work in Process Inventory 25,000 1/1 1/1 Accounts Receivable 47,300 Accounts Payable 1/1 1/1 41.900 Finished Goods 34,600 Cash 34,200 1/1 1/1 During the year, the following events occurred: 1. Coronado purchased raw materials costing $115.000 on account. 2. Coronado used $149.300 of raw materials in production of these, 80% were classified as direct materials and 20% as indirect materials. (Coronado maintains a single Raw Materials Inventory account.) 3. Coronado used 31,800 hours of direct labor. The company's average direct labor rate was $11 per hour (credit Wages Payable). The company's only indirect labor was $168,000 (credit Wages Payable) 5. Other manufacturing overhead costs the company incurred on account totaled $96,400. 6. Coronado applied $316,800 in manufacturing overhead. 7. The company completed oroduction of Roods costing $795.400. 2/assessment-player/index.html?launchid=5629e(4-6dec-4931-9a13 1db13bc23f76# overhead. ind 6. Coronado applied $316,800 in manufacturing overhead. 7. The company completed production of goods costing $795.400, 8. The company's Cost of Goods Sold balance was $801,300 before adjusting for over or underapplied overhead. 9. Sales revenue was $1,040,000 (all sales were made on account). 10. Coronado collected $803.200 from customers. 11. The company paid accounts payable of $201.300. 12. At year-end, all wages earned during the year had been paid. (a) Calculate under-or overapplied overhead for the year. (Round answer to decimal places, eg 5.275.) Overhead Overapplied by $ 22540 (b) Assuming that Coronado closes under-or overapplied overhead to Cost of Goods Sold, calculate the cost of goods sold for the year. Adjusted cost of goods sold $ 778760 (c) Assuming that Coronado prorates under or overapplied overhead to the appropriate accounts, calculate the adjusted Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold balances for the year. (Round % of total, allocation and final answers to decimal places, s. 52) Adjusted Balance 15189 Work In Process $ 28024 Finished Goods $ 779887 Cost of Goods Sold