can someone please help make sense of this?

3 4 5 5 6 7 8 Froya Fabrikker A/S of Bergen, Norway, is a small company that manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of direct labor-hours. Its predetermined overhead rate was based on a cost formula that estimated $360,000 of manufacturing overhead for an estimated allocation base of 900 direct labor-hours. The following transactions took place during the year (all purchases and services were acquired on account): a. Raw materials were purchased for use in production, $200,000 b. Raw materials were requisitioned for use in production (all direct materials), $185.000 c. Utility bills were incurred, $70,000 (90% related to factory operations, and the remainder related to selling and administrative activities). d. Salary and wage costs were incurred: 9 9 10 11 12 13 14 15 Direct labor (975 hours) Indirect labor Selling and administrative salaries. $230,000 $90,000 $110,000 16 17 18 19 20 d 21 22 23 24 25 26 27 28 29 30 31 e. Maintenance costs were incurred in the factory, $54.000. f. Advertising costs were incurred, $136.000 g. Depreciation was recorded for the year, 595,000 (80% related to factory equipment, and the remainder related to selling and administrative equipment) n. Rental cost incurred on buildings, $120,000 (85% related to factory operations, and the remainder related to selling and administrative facilities) 1. Manufacturing overhead cost was applied to jobs. $_? 1. Cost of goods manufactured for the year, S770,000. k. Sales for the year (all on account) totaled $1,200,000. These goods cost $800,000 according to their job cost sheets 32 Raw Materials 30,000 COGS*** 33 WIP 21,000 FG* 60,000 34 35 36 37 38 39 40 41 MOH Income Statement: 42 43 44 45 46 47 AO