Job order costing

Can anyone help me, thank you!

Sunshine Manufacturing Company use a job-order costing system. At the beginning of October 2013, the company had the following balances in its inventory accounts: Raw Materials $12,000 Work in process $19.500 Finished Goods $20,000 (job 102) The total balance of the opening work in process account is made up of the three jobs with the following costs: During the month of October, the following transactions were recorded: Materials purchased on credit $21,750Materials requisitioned( issued to production): Overhead is applied on the basis of 70% of direct labor cost. 5. Actual overhead was S7618 Job 104 was subsequently sold and the customer was billed for 160 per cent of the cost