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Question - (Marks: 30)+ Avid assembler uses normal job-order costing to assign costs to products. The company assembles and packages 25 different products according to customer specifications. Products are worked on in batches 20 to 40 units. Each batch is given a job number. On October 1, the company had the following balances:+ Raw materials + $9,800 Work in process - 65,847 Finished goods 30,640 Work in process consisted of the following jobs: Job 22+ Job 24+ Job 25 Direct materials + $6,200 $5, 190. $4,800 Direct labour 10,500 9,210- 9,500 Applied overhead 7,350. 6,447 6,650 - Total $24,050. $20,847+ $20,950 + + Number of units - 20 40 30 - Finished goods consisted of Job 23, with the following costs: Direct materials $8,200 + Direct labour - 13,200- Applied overhead 9,240 - Total $30,640 ~+ Number of units 50Shown below are the direct cost data related to jobs started in October: Job 26 Job 27 + Job 28 Total Direct materials + $5, 180. $5,600 $4,200 + $14,980 Direct labour - 11,200. 9,340. 5,910 26,450. Number of units - 20- 30 20- Other information: + 1. Direct materials and direct labour added to beginning Work in process in October were as follows:+ Job 22+ Job 24- Job 25 - Direct materials - $1, 150. $610 $1,500 -+ Direct labour + 3,000 4,500 5,500 4 2. Overhead is applied at a pre-determined rate based on the direct labour cost. + t 3. Actual overhead expenses for October were as follows:" Supervisory salaries for production $6,000 + + Factory rent 5,000 - Depreciations (machines used for production) 5,000 Indirect production labour + 4,000 Supplies ( factory)- Varies with production . 2, 100 Selling expenses ( varies with sales unit) . 8,500 -+ Property tax and insurance 2,250 CPP,El and Other benefits* 4,200 *80% of emplover contributions and benefits relate to factory personnel.4. Purchases of direct materials (raw materials) during October amounted to $28,500. Indirect materials (supplies) are handled in a separate account. .J 5. Only Job 27 and Job 28 are still in process at closing on October 31.Finished goods consisted only ofjob 25 at month end. 6. Avid writes off any under and over applied overhead to cost of goods sold in the month in which it is incurred\"; Required: 0 (a) Calculate the amount of xed and variable expenses for the month of October. ( 21 (b) Calculate the amount of lnventoriable costs and period costs. (2) (0) Calculate the pro-determined overhead rate used by Avid to apply overhead to jobs. (2).; (d) Calculate the unit cost of job 24 in October. (4).; (e) Calculate the October 31 balances for the following inventory accountszu 1. Raw materials (2) o 2. Work in process (2)\" 3. Finished goods (2).; (f) What is the cost of goods manufactured in October? (4} u (g) Determine the under or overapplied overhead for October and prepare the journal enlry to dispose of this amounts 1. Write-off to cost of goods sold.(4) u 2. Proration based on ending balances (before proration} in work-in-process control, nished goods control, and cost of goods sold. ( 6}u