help me solve for C

Coronado Corp.designs and manufactures mascot uniforms for high school, college, and professional sports teams. Since each team's uniform is unique in color and design, Coronado uses a job order costing system. On January 1, the T-accounts for some of Coronado's primary balance sheet accounts were as follows: Raw Materials Inventory 59,400 Work in Process Inventory 25,500 1/1 1/1 Cash Finished Goods Inventory 38,600 1/1 1/1 37.200 Accounts Receivable Accounts Payable 1/1 47.300 1/1 41.900 During the year, the following events occurred: 2 3. 1. Coronado purchased raw materials costing $118,000 on account Coronado used $149.300 of raw materials in production of these, 80% were classified as direct materials and 20% as indirect materials. (Coronado maintains a single Raw Materials inventory account. Coronado used 31,900 hours of direct labor. The company's average direct labor rate was $11 per hour (credit Wages Payable). The company's indirect labor cost was $168.000 (credit Wages Payable). Other manufacturing overhead costs the company incurred on account totaled $97,400. Coronado applied 5316,800 in manufacturing overhead. 4 5. 6. 8. 9. 7. The company completed production of goods costing $795,400. The company's Cost of Goods Sold balance was $801,300 before adjusting for over- or underapplied overhead. Sales revenue was $1,040,000 (all sales were made on account) 10. Coronado collected $803.200 from customers, 11. The company paid accounts payable of $201,300 12. At year-end, all wages earned during the year had been paid. Raw Materials Inventory Bal. 59400 (1) 118000 (2) 149300 Bal. 28100 Work in Process Inventory Bal. 25500 (2) 119440 (7) 795400 803200 (11) 201300