Managerial Accounting question

The question is

Total the job cost sheets for any job(s) completed during the month. Prepare the journal entry (or entries) to record the completion of any job(s) during the month.

All the info is listed below, can't seem to find the correct amount for

finished gooods inventory

work in process inventory

Degelman Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2014, Job No. 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $ 25,000 , direct labor $ 15,000 , and manufacturing overhead $ 20,000 . As of January 1, Job No. 49 had been completed at a cost of $ 112,500 and was part of finished goods inventory. There was a $ 18,750 balance in the Raw Materials Inventory account. During the month of January, Deglman Manufacturing began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were also sold on account during the month for $ 152,500 and $ 197,500 , respectively. The following additional events occurred during the month.

1.		Purchased additional raw materials of $ 112,500 on account.
2.		Incurred factory labor costs of $ 87,500 . Of this amount $ 20,000 related to employer payroll taxes.
3.		Incurred manufacturing overhead costs as follows: indirect materials $ 21,250 ; indirect labor $ 25,000 ; depreciation expense on equipment $ 23,750 ; and various other manufacturing overhead costs on account $ 20,000 .
4.		Assigned direct materials and direct labor to jobs as follows.

Job No.		Direct Materials		Direct Labor
50		$ 12,500		$ 6,250
51		48,750		31,250
52		37,500		25,000