need parts a-h using numbers from 1st picture. this is all one question

This is the same question , steps are listed in textbook but the problem is the first image. use numbers from first image

Cullumber Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2022, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $ 21,200, direct labor $ 12,720, and manufacturing overhead $ 16,960. As of January 1, Job 49 had been completed at a cost of $ 95,400 and was part of finished goods inventory. There was a $ 15,900 balance in the Raw Materials Inventory account on January 1. During the month of January, Cullumber Company began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were sold on account during the month for $ 129,320 and $ 167,480, respectively. The following additional events occurred during the month. 1. 2. 3. Purchased additional raw materials of $ 95,400 on account. Incurred factory labor costs of $ 74,200. Incurred manufacturing overhead costs as follows: depreciation expense on equipment $ 12,720; and various other manufacturing overhead costs on account $ 16,960. Assigned direct materials and direct labor to jobs as follows. 4. Job No. Direct Materials Direct Labor 50 $ 10,600 $5,300 51 41,340 26,500 52 31,800 21,200 5. Assigned indirect materials of $ 18,020 and indirect labor of $ 21,200. 30,000 Instructions (a) Calculate the predetermined overhead rate for 2014, assuming Degelman Company estimates total manufacturing overhead costs of $980,000, direct labor costs of $700,000, and direct labor hours of 20,000 for the year. (b) Open job cost sheets for Jobs 50, 51, and 52. Enter the January 1 balances on the job cost sheet for Job No. 50. Dir (e) Prepare the journal entries to record the purchase of raw materials, the factory labor Dis costs incurred, and the manufacturing overhead costs incurred during the month of M January (d) Prepare the journal entries to record the assignment of direct materials, direct labor. and manufacturing overhead costs to production. In assigning manufacturing over head costs, use the overhead rate calculated in (a). Post all costs to the job cost sheets During as necessary wid. Addi (e) Total the job cost sheets for any job(s) completed during the month. Prepare the aneous ce journal entry (or entries) to record the completion of any job(s) during the Asum month. (1) Prepare the journal entry (or entries) to record the sale of any job(s) during the month. (g) What is the balance in the Finished Goods Inventory account at the end of the month? What does this balance consist of? (h) What is the amount of over- or underapplied overhead