2nd picture are the options presented need help with the ones that are red

Splish Brothers Corporation has the following cost records for June 2022. Direct Materials Used Direct Labor Indirect Factorv Labor Factorv Utilities Cost of Goods Manufactured Depreciation, Factory Equipment Direct Labor Direct Materials Used Factory Manager's Salary Factory Utilities Indirect Factory Labor Indirect Materials Used Maintenance, Factory Equipment Manufacturing Overhead Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Work in Process, June I Work in Process, June 30 Finished Goods Inventory, June 1 Finished Goods tnventoryJune 30 Work in Process. June 1 Workin Procoss tumeiso Workin Pioce ga duin? Direct Materials Used Direct Labor Indirect Factorv Labor Factorv Utilities Depreciation, Factory Equipment Maintenance, Factory Equipment Indirect Materials Used Factory Manager's Salary $4480 Total Manufacturine Overhead Total Manufacturine Costs Work in Process, June 1 Work in Proces5. June 30 Work in Process, June 1 Less Work in Process, June 30 CostotGoods Manutactured $ 23,200 $ 46,400 5,400 $ 480 1,640 2,120 2.700 3,480 3,480 85,420 Splish Brothers Corporation has the following cost records for June 2022. Direct Materials Used Direct Labor Indirect Factorv Labor Factorv Utilities Cost of Goods Manufactured Depreciation, Factory Equipment Direct Labor Direct Materials Used Factory Manager's Salary Factory Utilities Indirect Factory Labor Indirect Materials Used Maintenance, Factory Equipment Manufacturing Overhead Total Cost of Work in Process Total Manufacturing Costs Total Manufacturing Overhead Work in Process, June I Work in Process, June 30 Finished Goods Inventory, June 1 Finished Goods tnventoryJune 30 Work in Process. June 1 Workin Procoss tumeiso Workin Pioce ga duin? Direct Materials Used Direct Labor Indirect Factorv Labor Factorv Utilities Depreciation, Factory Equipment Maintenance, Factory Equipment Indirect Materials Used Factory Manager's Salary $4480 Total Manufacturine Overhead Total Manufacturine Costs Work in Process, June 1 Work in Proces5. June 30 Work in Process, June 1 Less Work in Process, June 30 CostotGoods Manutactured $ 23,200 $ 46,400 5,400 $ 480 1,640 2,120 2.700 3,480 3,480 85,420