On January 1, Jack Rip-off Corporation reported Raw Materials Inventory of $45,500 and Raw Materials Inventory of $57,500 on January 31. The company reported the following transactions during the month of January: Purchases, $170,000 Freight-In, $10,500 Administrative Expenses, $41,000 Purchase Returns, $8,000 Beginning Work-in-process, $34,000 Ending Work-in-process, $41,000 Direct Labor Costs, $100,000 Applied Overhead, $40,000 . . . Using the above information, answer the following questions: Using the above information, answer the following questions: A) What is the amount of NET Transfers-In to the Raw Materials Account for the month of January? [Select] B) What is the amount of Transfers-Out from the Raw Materials Account during the month? Select] C) If all materials transferred out from Raw Materials during the month of January were direct materials, what is the Cost of Goods Manufactured for the month of January? [Select) D) Considering just the accounts provided above, what are total period costs in January? [Select] E) If total factory payroll is $133,000 for the period, what are indirect labor costs? Select] F) Using direct labor as the allocation base, what is the predetermined overhead rate? Select]