please answer it with steps clearly!!

Example 7: LeBlanc Company has the following balances as of the year ended December 31, 20X5. Direct Materials Inventory $15,000 Dr. WIP Inventory 34,500 Dr. Finished Goods Inventory 49,500 Dr. Factory Department Overhead 4,000 Dr. Cost of Goods Sold 74,500 Dr. $41,000 Additional information is as follows: Cost of direct materials purchased during 20X5 Cost of direct materials requisitioned in 20X5 Cost of goods completed during 20X5 Factory overhead applied (120% of direct labor) 47,000 102,000 48,000 Instructions: a. Compute beginning direct materials inventory. b. Compute beginning WIP inventory. c. Compute beginning finished goods inventory. d. Compute actual factory overhead incurred. Example 8: Keezel Company uses normal costing in its job-costing system. Partially completed T-accounts and additional information for Keezel for 2017 are as follows: Direct Materials Control Work-in-Process Control 1-1-2017 42,000 148,000 1-1-2017 82,000 135,000 Dir. manuf. labor 285,000 Finished Goods Control 1-1-2017 105,000 700,000 705,000 Manufacturing Overhead Control Manufacturing Overhead Allocated Cost of Goods Sold 425,000 Additional information follows: a. Direct manufacturing labor wage rate was $15 per hour. b. Manufacturing overhead was allocated at $20 per direct manufacturing labor-hour. c. During the year, sales revenues were $1,550,000, and marketing and distribution costs were 5810,000. W Instructions: 1. What was the amount of direct materials issued to production during 2017? 2. What was the amount of manufacturing overhead allocated to jobs during 2017? 3. What was the total cost of jobs completed during 2017? 4. What was the balance of work-in-process inventory on December 31, 2017? 5. What was the cost of goods sold before proration of under- or overallocated overhead? 6. What was the under-or overallocated manufacturing overhead in 2017? 7. Dispose of the under- or overallocated manufacturing overhead using the following: a. Write-off to Cost of Goods Sold b. Proration based on ending balances (before proration) in Work-in-Process Control, Finished Goods Control, and Cost of Goods Sold 8. Using each of the approaches in requirement 7, calculate Keezel's operating income for 2017. 9. Which approach in requirement 7 do you recommend Keezel use? Explain your answer briefly