Can you show the step-by step calculations for Job # 669?

Dillman Company manufactures custom-built conveyor systems for factory and commercial operations. The cost accountant is in the process of orienting a new employee about the job-order costing system used. (Overhead is applied based on direct labor cost and rounded to the next whole dollar.) The following job-order cost records are available for July:

Job No. Direct Materials Direct Labor Applied OH Total Cost

668 6,901 1,740 2,175 10,816

669 13,312 1,820 2,275 17,407

670 1,406 500 625 2,531

671 48,405 9500 11,875 69,780

Job #668 was the only job in process at the beginning of July. At that time, the job had been assigned $4,300 for direct material and $900 for direct labor. At the end of July, Job #671 had not been completed; all other jobs were complete.

a.

What is the predetermined overhead rate used by Dillman Company?

I calculated for Job # 669 and got 2275/1820 = 125%

b.

What was the total cost of beginning Work in Process inventory?

I calculated 900*125% = 1125

= 1125 + 4300 + 900

= 6325

c.

What is the value in Ending Work in Process inventory on July 31?

I need help understanding this one for Job #669

d.

What was cost of goods manufactured for July?

I need help understanding this one for Job #669