DeeZees makes evening dresses. The following information was gathered from the company records for 2013, the first year of company operations. Work in Process Inventory at the end of 2013 was $15,750. Direct material purchased on account $ 555,000 Direct material issued to production 447,000 Direct labor payroll accrued 322,500 Indirect labor payroll accrued 93,000 Prepaid factory insurance expired 3,000 Factory utilities paid 21,450 Depreciation on factory equipment recorded 32,550 Factory rent paid 126,000 Sales (all on account) 1,431,000 The company's gross profit rate for the year was 35 percent. a. Compute the cost of goods sold for 2013 b. What was the total cost of goods manufactured for 2013? c. What is Finished Goods Inventory at December 31, 2013? d. If net income was $125,000, what were total selling and administrative expenses for the year? e. Prepare journal entries to record the flow of costs for the year, assuming the company uses a perpetual inventory system and a single Manufacturing Overhead Control account and that actual overhead is included in WIP Inventory.