Could someone explain number 14 and 15? The correct answers are $44352 and $94700 but I do not understand how to go about working them out. Thanks

job order quiz.pdf 3 /3 Use the information below from Bell's job order cost system to answer the next four questions: Predetermined overhead rate Estimated direct labor hours for the year Actual direct labor hours for the year Direct materials inventory, January 1 Direct materials inventory, December 31 Work in process inventory, January 1 Work in process inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, Dec. 31 Cost of goods manufactured Direct materials used Overapplied manufacturing overhead S1.40 per DLH 12,320 hours 11,200 hours $ 1,600 9,300 $ 2,400 6,900 $14,600 8,100 $88,200 $31,100 1,400 12. Actual manufacturing overhead incurred by Bell last year was: A. 7,400 B. $14,280 C. $15,680 D. $17,080 13. Bell's estimated (budgeted) manufacturing overhead for last year was: A. $ 8,800 B. $14,280 C. $17,080 D. $17,248 14. Direct labor cost assigned to production last year by Bell was: A. $36,920 B.$44,352 C. $45,920 D. $47,320 Bell's cost of goods sold for last year (before adjustment for overapplied overhead) was: A.$81,700 B. $83,700 15. C. $92,700 D. $94,700 1