I am not sure how to get the manufacturer overhead number

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Sunland Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,810 and two jobs in process: Job No. 429$2,330, and Job No. 430 \$1,480. During May, a summary of source documents reveals the following. Sunland Company applies manufacturing overhead to jobs at an overhead rate of 61% of direct labor cost. Job No. 429 is completed during the month. Post the entries to Work in Process Inventory, and prove the agreement of the control account with the job cost sheets. (Post entries in the order of journal entries presented in the previous part.)