I need help finishing the t-accounts and the journal entry for letter i

i. manufacturing overhead was applied for jobs ?

				per direct labor hour
Raw Materials	200,000
Cash		200,000		Raw Materials*
				31,000
WIP	185,000
Raw Materials		185,000
				WIP*
Manufacture Overhead	63,000			21,000
Utilities Expense	7,000
Accounts Payable		70,000
WIP	230,000
Manufacture Overhead	90,000
Salaries Expense	110,000			FG*
Salaries and Wagees payable		430,000		60,000
Manufacturing Overhead	54,000
Accounts Payable		54,000
Advertising Expense	136,000			COGS***
Accounts Payable		136,000
Manufacturing Overhead	76,000
Depreciation expense	19,000
Accumulated depresiation		95,000		MOH
Manufacturing Overhead	102,000
Rent expense	18,000
Accounts payable		120,000
			Inc Stmt:	Sales
Finished Goods				-COGS
WIP				GM
				-Selling/Admin
Account RECEIVABLE	1,200,000			Net income
SALES		1,200,000	Job 412:	DM	8,000
				DL (39 hrs)	9,200
COGS	800,000			OH applied
Finished Goods		800,000		Total Cost
				Markup 60%
				Selling Price
			4 units:	Price per unit

overhead rate was based on a cost formula that estimated $360,000 of manufacturing overhead for an estimated allocation base of 900 direct labor-hours. The following transactions took place during the year (all purchases and services were acquired on account): a. Raw materials were purchased for use in production, $200,000. b. Raw materials were requisitioned for use in production (all direct materials), $185,000. c. Utility bills were incurred, $70,000 ( 90% related to factory operations, and the remainder related to selling and administrative activities). d. Salary and wage costs were incurred: e. Maintenance costs were incurred in the factory, $54,000. f. Advertising costs were incurred, $136,000. 9. Depreciation was recorded for the year, $95,000(80% related to factory equipment, and the remainder related to selling and administrative equipment). h. Rental cost incurred on buildings, $120,000 ( 85% related to factory operations, and the remainder related to selling and administrative facilities). 1. Manufacturing overhead cost was applied to jobs, 5 ? j. Cost of goods manufactured for the year, $770,000. k. Sales for the year (all on account) totaled $1,200,000. These goods cost $800,000 according to their job cost sheets