I can't figure out the last few questions. Thanks in advance!

Selected T-accounts for Moore Company are given below for the just completed year: Raw Materials Manufacturing Overhead Bal. 1/1 Debits Debits 39,000 410,000 Credits 211,000 Credits Bal. 12/31 56,000 Work in Process Factory Wages Payable Debits 174,000 Bal. 1/1 16,000 Bal. 1/1 Direct materials Credits 490,000 72,000 321,000 Credits 180,000 Bal. 12/31 22,000 Direct labor Overheacd 151,000 234,050 Bal. 12/31 Finished Goods Cost of Goods Sold Bal. 1/1 Debits 42,000 Credit Debits Bal. 12/31 135,000