I need help with this excel spreadsheet for accounting information. I have attached the excel spreadsheet with the data needed to finish.

1-Sep Raw-Mat Supplies Inv WIP Assets $2,150 $620 $5,650 $16,890 WIP Sep 1 Job A-3 A-4 A-5 TOTAL Materials $750 $900 $325 $1,975 Labor $1,100 $650 $700 $2,450 Overhead (50%of Labor) $550 $325 $350 $1,225 Finish A-3, A-4 and A-6 (NOT A-5) Job A-3 A-4 A-5 A-6 A-7 TOTAL During Sep Direct Materials Direct Labor $280 $750 $350 $1,300 $180 $550 $375 $490 $590 $370 $1,775 $3,460 Finish YES YES NO YES NO During Sep Material Used Raw-Mat Supplies WIP Assets Total Labor Direct Labor Indirect Labor $1,675 $580 $5,650 $16,890 $490 $5,460 $3,460 $2,000 Mrs. Carter Cabinets Cost Price= $1900, $275 Profit, Other Company(Walworth) charge = $1500 Lumber $590 Finishing Materials $75 Direct- Labor Cost $640 Overhead $320 TOTAL $1,625 Finish YES YES NO $5,650 Collections $6,125 $8,600 $1,750 $16,475 ny(Walworth) charge = $1500 Raw Materials Work in Process 1-Sep A-3 Purchases A-4 A-5 A-6 A-7 Total Balance 9/30 Note to B/S 0 $ 1-Sep A-3 Direct Raw Material Direct Labor A-4 A-6 To Finished 0 good App OH 0 0 - Balance 9/30 Note to B/S $ - Manufacturing Overhead Supplies Inventory 1-Sep To MOH Supplies Indirect Labor A-3 A-4 A-5 A-6 A-7 0 Applied 0 Purchases Balance 9/30 $ - All other Assets Labor 1-Sep WIP MOH A-3 A-4 A-5 A-6 A-7 0 0 Purchases RM Collections 0 $ - Purchases Supplies 0 Wages Paid 0 G& A paid Finished Goods 0 0 Transfer to COGS Balance 9/30 COGS 0 Expense & Income Summary 0 Sales underapplied OH G& Admin 0 0 0 Net Income Check Cell COGs 0 0 transfer to Income summary underapplied OH Lambeth Custom Cabinets Balance Sheet 1-Sep Sep-31 Inventory Raw Materials Work in Process Supplies 0 0 0 0 0 0 All other Assets Total Assets 0 $0 0 $0 Assets Liabilities & Shareholders Equity Liabilities Shareholders Equity Total $ 0 25310 25,310 $ 0 $25,310 25,310 Lambeth Custom Cabinets Income Statement Sales Revenue Less: Cost of Goods Sold Cost of Goods Manufactured Plus: Underapplied Manufacturing Overhead Gross Profit Less: General and Administrative Expenses Income from Operations $0 0 0 0 $0 0 $0 JOB SHEETS Job Number 1-Sep A-3 Sep A-3 1-Sep A-4 Sep A-4 1-Sep A-5 Sep A-5 Sep A-6 Sep A-7 Purchases/Labor/OH in Sept Materials Labor Overhead Total WIP Total Finished Goods Sep 30 WIP 0 0 0 0 0 0 0 0 0 0 0 0 Marginal Analysis Mrs Carter Sales Variable Costs Lumber Finishing Materials Direct Labor TVC Contribution Margin Overhead Net Income $ $ $ $ - JOB ORDER COSTING Job order costing or job costing is a system for assigning manufacturing costs to an individual product or batches of products. Generally, the job order costingsystem is used only when the products manufactured are sufficiently different from each other. 2-2 RECORDING THE FLOW OF COSTS IN JOB ORDER COSTING 2-3 RECORDING THE PURCHASE AND ISSUE OF MATERIALS Toll Brothers purchased $150,000 in raw materials on account. Toll Brothers withdraws $150,000 worth of materials from inventory, $100,000 for Job #2719 (Simpson home), $40,000 for Job #3335 (Flintstone Home) and $10,000 for supplies. Direct Materials Indirect Materials 2-4 RECORDING LABOR COSTS Example :Toll Brothers incurs $55,000 in labor costs, $30,000 for Job #2719 (Simpson home), $20,000 for Job #3335 (Flintstone Home) and $5,000 for indirect labor. Labor Costs Indirect Labor Direct Labor 2-5 RECORDING ACTUAL MANUFACTURING OVERHEAD In addition to indirect materials and indirect labor, Toll Brothers incurs other manufacturing overhead costs including: Salary paid to construction site supervisor, $12,000. Salary owed to a construction engineer, $8,000. Property taxes owed but not yet paid, $6,000. Expired insurance premium for construction, $4,000. Depreciation on construction equipment, $18,000. 2-6 RECORDING APPLIED MANUFACTURING OVERHEAD Toll Brothers applies manufacturing overhead to jobs using a predetermined overhead rate of $75 per direct labor hour. Time tickets for the month show a total of 800 direct labor hours, 600 hours for Job #2719 (Simpson home) and 200 hours for Job #3335 (Flintstone Home). 2-7 RECORDING ACTUAL AND APPLIED MANUFACTURING OVERHEAD Actual Applied = The MOH difference is closed MOH to cost of goods sold. / 2-8 TRANSFERRING COSTS TO FINISHED GOODS INVENTORY AND COST OF GOODS SOLD Summary section of job cost sheet for Job #2719 after all costs are updated. 2-9 TRANSFERRING COSTS TO FINISHED GOODS INVENTORY AND COST OF GOODS SOLD Assume Job 3719, the Simpson home was sold. 2-10 RECORDING NONMANUFACTURING COSTS In addition to manufacturing costs, Toll Brothers incurs non-manufacturing overhead costs. 1.Commissions to sales agent, $20,000. 2.Advertising expense, $5,000. 3.Depreciation on office equipment, $6,000. 4.Other selling and administrative expenses, These non-manufacturing costs would be recorded $4,000. in individual expense accounts, including commission expense, advertising expense, depreciation expense, and other expenses. The total of the selling and administrative expense would be subtracted from gross margin on the income statement. 2-11 CALCULATING OVERAPPLIED AND UNDERAPPLIED OVERHEAD $63,000 Underapplied Manufacturing Overhead 2-12 Topic 5 Calculate and dispose of overapplied or underapplied manufacturing overhead. 2-13 DISPOSING OF OVERAPPLIED AND UNDERAPPLIED OVERHEAD The most common method for disposing of the balance in Manufacturing Overhead is to make a direct adjustment to Cost of Goods Sold. Overapplied Manufacturing Overhead (credit balance) Decreases Cost of Goods Sold Underapplied Manufacturing Overhead (debit balance) Increases Cost of Goods Sold 2-14 SUMMARY OF RECORDED MANUFACTURING AND NONMANUFACTURING COSTS 2-15 Topic 6 Calculate the cost of goods manufactured and cost of goods sold. 2-16 COST OF GOODS MANUFACTURED REPORT Notice Notice that that Cost Cost of of Goods Goods Sold Sold is is based based on on applied applied (not (not actual) actual) manufacturi manufacturi ng ng overhead. overhead. 2-17 COST OF GOODS MANUFACTURED REPORT From From the the Cost Cost of of Goods Goods Manufactured Manufactured Report Report THE MECHANICS OF THE BOOK KEEPING FOLLOWS ON PAGE YOU SHOULD READ THIS WE WILL USE IT IN LAMBETH CUSTOM CABINETS 2-19 RECORDING THE PURCHASE AND ISSUE OF MATERIALS Toll Brothers purchased $150,000 of raw materials on account. The company issued $100,000 of raw materials to Job 2719 and $40,000 to Job 3335. Indirect material of $10,000 were issued. 2-20 RECORDING LABOR COSTS The following labor costs were incurred during the period. 2-21 RECORDING ACTUAL MANUFACTURING OVERHEAD The following overhead costs were incurred during the period. 2-22 RECORDING APPLIED MANUFACTURING OVERHEAD Here is how we applied overhead during the period. 2-23 TRANSFERRING COSTS TO FINISHED GOODS INVENTORY AND COST OF GOODS SOLD. Job 2719, the Simpson home, was completed at a cost of $175,000. The Simpson home was purchased for $275,000 cash. 2-24 RECORDING NONMANUFACTURING COSTS Toll Brothers incurs non-manufacturing overhead costs. 1.Commissions to sales agent, $20,000. 2.Advertising expense, $5,000. 3.Depreciation on office equipment, $6,000. 4.Other selling and administrative expenses, $4,000. 2-25 OVERAPPLIED OR UNDERAPPLIED MANUFACTURING OVERHEAD At the end of the period, Toll Brothers has a $3,000 debit balance in the Manufacturing Overhead account (underapplied overhead)