Brake Company uses normal costing in its job-costing system. The company produces custom bikes for toddlers. The beginning balances (December 1) and ending balances (as of December 30) in their inventory accounts are as follows:

Beginning Balance 12/1

Ending Balance 12/30

Materials Control

$1,700

$8,100

Work-in-Process Control

6,300

8,600

Manufacturing Department Overhead Control

-

98,500

Finished Goods Control

4,000

19,000

Additional information follows:

a.	Direct materials purchased during December were $65,900.
b.	Cost of goods manufactured for December was $ 230 comma 000$230,000.
c.	No direct materials were returned to suppliers.
d.	No units were started or completed on December 31 and no direct materials were requisitioned on December 31.
e.	The manufacturing labor costs for the December 31 working day: direct manufacturing labor, $4,100, and indirect manufacturing labor, $1,200.
f.	Manufacturing overhead has been allocated at 140% of direct manufacturing labor costs through December 31.

Please breakdown journal entries i got stuck on part b