Free$-$response questions $4$ and $5$ are based on the following information: XYZ co uses normal costing in its job$-$costing system. Partially completed $t-$accounts and additional information for XYZ for $2022$ are as follows:

a$.$ Direct manufacturing labor wage rate was $$15$ per hour

b$.$ Manufacturing overhead was allocated at $$16$ per direct manufacturing labor$-$hour

c$.$ During the year, sales revenues were $$1,050,000,$ and selling costs were $$150,000$

Free$-$response question #$4-$ What was the amount of MOH allocated to jobs in $2022?$

Free$-$response question # $5-$ What is the ending balance in WTP$?$