just need part B.

The following inventory information is available for Oriole Manulacturing Corporation for the year ended December 31, 2022 Beginning Ending Inventories: Raw materials $18,700 $20,900 Work in process 9.900 15.400 Finished goods 12,100 8,800 Total $40,700 $45.100 In addition, the following transactions occurred in 2022 1. Raw materials purchased on account, $82.500. 2. 3 Incurred factory labor $88,000, all is direct labor. Incurred the following overhead costs during the year: utilities $7,480, depreciation on manufacturing machinery $8,800, manufacturing machinery repairs $10,120, factory insurance 59,900 (Credit Accounts Payable and Accumulated Depreciation), Assigned $88,000 of factory labor to jobs. Applied $39,600 of overhead to jobs. 4. 5 (a) Your Answer Correct Answer - Your answer is partially correct Journalize the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually List all debit entries before credit entries.) Journalize the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Debit Credit No. Account Titles and Explanation Raw Materials twentory 1. 82500 Accounts Payable 82500 2. Factory Labor 88000 Factory Wages Payable 88000 3. Manufacturing Overhead 36300 Accounts Payable 27500 8800 Accumulated Depreciation Equipment 4. Work in Process Inventory 88000 88000 Factory Labor 5. Work in Process Inventory 39600 36900 Manufacturing Overhead 5 . 5. Work in Process Inventory 39600 Manufacturing Overhead 36900 Attempts: 1 of 14 (b) From an analysis of the accounts, compute the following: 1. Raw materials used 2 Completed jobs transferred to finished goods inventory $ 3. Cost of goods sold. $ 4. Under or overapplied overhead. $