i dont understand please help

Spartans inc. uses normal costing in its job-costing system. Information on account balances and transactions is listed below: Beginning Balances 8-1-2021 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory 43,500 All materials used are direct materials. 138,500 78,600 Purchased materials on account Used direct materials in manufacturing Incurred direct labor costs Direct Labor Rate 135,400 152.000 306,000 18 per hour 17,000.00 23 per hour 423,000 785,000 (transferred to FG Inv.) 698,000 MOH Rate Actual MOH Costs Completed Jobs Jobs Sold Sales Revenue 2,380,000 Marketing Costs 1,100,000 You may use the T-accounts below for questions 1-4. 1. Calculate the amount of Direct Materials and Direct Labor, make appropriate entry in t-account(s) 2. Calculate the Applied MOH and make appropriate entry in t-account 3. Calculate ending balances for Work-in-process, Finished Goods, and Unadjusted COGS 4. Calculate the misallocated MOH. Direct Materials 43,500 Beg Work in Process 138,500 Beg Finished Goods 78,600 COGS Beg Beg 0 MOH Account Beg