Part 1 (JEs):

item c -- combine the sales commissions and admin salaries, and then just call the debit "Wages Expense"

item h: to compute applied MOH, the formula is (PMOHR x Actual Activity). So, you will first need to compute the PMOHR (using the pre-determined MOH and estimated DL costs).

PMOHR = Estimated MOH / Estimated Activity

= $330,000 / $200,000 = 165% of DL cost

Then apply the PMOHR (which will be percentage of DL cost) to actual DL cost (from item c)

$180,000x1.65 = $297,0000 (this is the amount of MOH that is applied to the jobs)

Part 2 (Post to T-accts)

Your need to make T-accounts for inventory (RM, WIP, and FG), MOH, and CGS. For the inventory accounts, don't forget to include the beginning inventory (given before item a)

Part 3 (MOH account)

When you include all the inputs (debits and credits) in the MOH T-account, you should be able to arrive at how much is under- or over-applied. Then you will need make the entry to close the MOH (see journal entry notes if need be). Half of the closing entry impacts CGS (which will need to go into the T-account for CGS which you started in Part 2).

Part 4 (Income statement)

Sales is given. Use the CGS figure that includes the addition or reduction associated with closing MOH. The operating expenses (SG&A) are from the journal entries in part 1.