the ones in red are wrong please figure this out for me

CURRENT DESIGNS Fabrication Department Production Cost Report Equivalent Units Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, April 1 27 Started into production 65 Total units 92 Units accounted for Completed and transferred out 57 \begin{tabular}{r} 57 \\ \hline \end{tabular} 57 Work in process, Aprit 30 35 (2) 14 Total units 92 A 71 Costs Conversion Materials Costs Unitcosts Totalcost Equivalent units Unitcosts Materials Conversion Costs Total \begin{tabular}{|c|c|} \hline & 46150 \\ \hline & 71 \\ \hline & 650 \\ \hline \end{tabular} \( 5 \longdiv { \square } \quad 6 9 1 9 0 \) \begin{tabular}{|c|c|} \hline$ & 1010 \\ \hline \end{tabular} Cost Reconciliation Schedule Costs to be accounted for Work in process, April 1 Started into production Total costs Costs accounted for Completed and transferred out Work in process, April 30 Materials Conversion costs Total costs