Need assistance for REQ$4$ COGM, REQ$4$ COGS, REQ$5,$ REQ$6.$ Green highlighted on the screen shot.

Dream Makers is a small manufacturer of gold and platinum jewelry. It uses a job costing system that applies overhead on the basis of direct labor hours. Budgeted factory overhead for the year was $$666,500,$ and management budgeted $43,000$ direct labor$-$hours. The company had no Materials, Work$-$in$-$Process, or Finished Goods Inventory at the beginning of April. These transactions were recorded during April:

a$.$ April insurance cost for the manufacturing property and equipment was $$2,750.$ The premium had been paid in January.

b$.$ Recorded $$1,690$ depreciation on an administrative asset.

c$.$ Purchased $21$ pounds of high$-$grade polishing materials at $$16$ per pound $($indirect materials$).$

d$.$ Paid factory utility bill, $$7,270,$ in cash.

e$.$ Incurred $4,000$ hours and paid payroll costs of $$160,000.$ Of this amount, $1,000$ hours and $$20,000$ were indirect labor costs.

f$.$ Incurred and paid other factory overhead costs, $$6,840.$

g$.$ Purchased $$34,000$ of materials. Direct materials included unpolished semiprecious stones and gold. Indirect materials included supplies and polishing materials.

h$.$ Requisitioned $$28,000$ of direct materials and $$3,500$ of indirect materials from Materials Inventory.

i$.$ Incurred miscellaneous selling and administrative expenses, $$8,320.$

j$.$ Incurred $$5,500$ depreciation on manufacturing equipment for April.

k$.$ Paid advertising expenses in cash, $$4,075.$

I. Applied factory overhead to production on the basis of direct labor hours.

m$.$ Completed goods costing $$73,500$ during the month.

n$.$ Made sales on account in April, $$80,400.$ The Cost of Goods Sold was $$63,820.$