I need help on these two

10. Bluegill, Inc. produces spincast reels. The company's controller has provided you with the following information. Beginning balance, Direct Materials Inventory $75,000 Ending balance, Direct Materials Inventory 69,000 Beginning balance, Finished Goods Inventory 450,000 Ending balance, Finished Goods Inventory 523,000 Beginning balance, Work in Process Inventory 122,000 Ending balance, Work in Process Inventory 125,000 Direct Labor 757,000 Applied Manufacturing Overhead 347,000 Actual Manufacturing Overhead 350,000 Direct materials purchased 847,000 What is Bluegill's cost of goods manufactured for the year? a. $1,401,000 $1,954,000 C. $ 853,000 d. $1,957,000 11. The following job cost sheets for jobs that were worked on during the month of September are given below: Costs added During Sept. September 1 Direct Direct Manufacturing Job # Inventory Materials Labor Overhead Status 101 $1,000 $ 300 $ 200 $300 Complete 102 1,400 250 300 450 Complete//sold 103 500 1,500 150 225 Complete 104 750 4,000 400 600 In process Job 100 (cost, $2,000) was in the finished goods inventory on September 1. It was sold in September. The ending work in process inventory is: $5,750. b. $5,000. c. $750 d. $5,150