the one in red boxes are wring imputed numbers. please guide me to the right ones

Indigo Company produces 3-inch binders at its Killeen plant. The following information is available for the year: Production Budgeted Actual A 4 107,800 binders 104,800 binders Standard costs: Direct labor 0.65 DLH per binder @ $12.20 per hour Variable overhead 0.65 DLH per binder @ $6.20 per hour Actual costs: Direct labor Variable overhead 47.160 DLH @ $12.10 per hour $291,592 (a) Prepare the journal entry to record actual variable overhead costs incurred. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit Manufacturing Overhead 291,592 Accounts Payable 291,592 (To record actual variable manufacturing overhead) (b) Prepare the journal entry to record the application of variable overhead to production. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Work in Process Inventory 274023 Manufacturing Overhead (To record applied variable manufacturing overhead) 274023 Work in Process Inventory Manufacturing Overhead (To record applied variable manufacturing overhead) (c) Prepare the journal entry to record the variable overhead spending and efficiency variances. (Credit account titles are all indented when amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation Manufacturing Overhead 17,569 Variable Overhead Efficiency Variance 14596,2 2.973 Variable Overhead Spending Variance (To record variable overhead variances)