Exercise $4-$ Backflush costing entries using $3$ trigger points: Wastt Company manufactures filters for cars. A backflush costing system is used and standard costs for a filter are as follows:

Direct materials

ID $2\mathrm{.}60$

Conversion costs

ID $4\mathrm{.}20$

In December $2022,3,000$ filters were produced and shipped. Materials were purchased at a cost of ID $8,450$ and actual conversion costs of ID $13,650$ were recorded.

Required: Prepare the journal entries using the alternative $1$: three trigger points: purchase of direct materials, completion of finished goods, and sale of finished goods

I want to know how to extact the numbers

$13800$

&

$120000$