how do i calculate g1 and g2?

Prepare summary journal entries to record the following transactions for a company in its first month of operations. a. Raw materials purchased on account, $102,000. b. Direct materials used in production, $42,500. Indirect materials used in production, $15,000. c. Paid cash for factory payroll, $55,000. Of this total, $37,000 is for direct labor and $18,000 is for indirect labor. d. Paid cash for other actual overhead costs, $8,375. e. Applied overhead at the rate of 125% of direct labor cost. f. Transferred cost of jobs completed to finished goods, $72,600. g. Sold jobs on account for $104,000. The jobs had a cost of $72,600. Raw materials inventory 42,500 3 b(2). 15,000 Factory overhead Raw materials inventory 15,000 Work in process inventory Factory overhead Cash 37,000 18,000 55,000 5 d. 8,375 Factory overhead Cash 8,375 46,250 Work in process inventory Factory overhead 46,250 72,600 Finished goods inventory Work in process inventory 72,600 g(1). Accounts receivable Sales 72,600 Cost of goods sold Finished goods inventory 72,600