Please answer all 3 parts

Samantha Stephens, CPA is owner of Witches' Brew, a producer of enchanting, holistic herbal teas. The following T-accounts provide selected data about Witches' Brew financial results for the year. Unfortunately, several key components were lost after a hacker broke into their I.T. system. RM Inventory WIP Inventory FG Inventory MOH Control MOH Control You have been hired to determine the missing amounts below. Required: a. What is the amount of indirect material cost incurred during this period? b. Determine the COGS amount for this period (before any MOH difference would have been closed out). c. Specify whether MOH for the period was underapplied or overapplied, and by how much. Prepare the journal entry to close out the MOH difference, given that the company uses the direct write-off method