Cost Accounting math. Please solve it ASAP with your explanation:

A corporation had the following information available for December 2010:

Work in Process, Dec. 1= $20,000

Materials Placed into Production, December= $27,500

Direct Labor, December=$37,500

Factory overhead rate is 150% of direct labor cost.

Job cost has the following balance sheets:

Job Z1 $32,500, Job Z2 $55,000, Job Z3 $35,000, Job Z4 $18,750

Note: Job Z3 and Z4 were not completed at the end of Dec.

(a) what is the balance in Work-in-Process for this company at the end of Dec.?

a) 87,500

b) 56,250

c) 85,000

d) 53,750

(b) Using the same information from Question 6, what is the cost of goods finished during December for this company?

a) 87,500

b) 56,250

c) 85,000

d) 53,750