Cost accumulation

On September $25,$ a hurricane destroyed the work in process inventory of Biloxi Corporation. At that time, the company was in the process of manufacturing two custom jobs $($B$325$ and Q$428).$ Although all of Biloxi$$s on$-$site accounting records were destroyed, the following information is available from some backup off$-$site records.

Biloxi Corp. applies overhead at the rate of $85$ percent of direct labor cost.

The cost of goods sold for the company averages $75$ percent of selling price. Sales from January $1$ to the date of the hurricane totaled $$958,800.$

The company$$s wage rate for production employees is $$7\mathrm{.}74$ per hour. A total of $25,760$ direct labor hours were recorded from January $1$ through September $25.$

As of September $25,$ $$13,188$ of direct material and $128$ hours of direct labor had been recorded for Job B$325.$ Also at that time, $$8,820$ of direct material and $240$ hours of direct labor had been recorded for Job Q$428.$

January $1$ inventories $($of the current year$)$ were as follows: $$11,700$ of Raw Material and $$41,340$ of Finished Goods. Raw materials purchased during the year totaled $$505,965\mathrm{.}60.$

The amount of Work in Process Inventory at January $($of the current year$)$ was $$8,760.$ Jobs B$325$ and Q$428$ were not in process on January $1.$

One job, R$91,$ was completed and in the warehouse awaiting shipment on September $25.$ The total cost of this job was $$99,360.$

Determine the following amounts.

a$.$ Cost of goods sold for the year $Answer

b$.$ Cost of goods manufactured during the year $Answer

c$.$ Amount of applied overhead for each job in WIP Inventory

Note: Round your answers to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

Job B$325$

Job Q$428$

d$.$ Cost of WIP Inventory destroyed by the hurricane

Note: Round your answers to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

Job B$325$

Job Q$428$

e$.$ Cost of RM Inventory destroyed by the hurricane

Note: Round your answers to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$