Please answer the one I got wrong! thanks!

Lincoln Brothers Company makes jobs to customer order. Duning the month of MaW, the following occurred: a. Matenals were porchased on account for $51,200. b. Materials totaling $43,600 were requisitioned for use in producing vanious jobs. c. Direct labor payroll for the month was $26,100 with an werage wage of 518 per hour: d. Actual overhead of 512,450 was incurred and paid in cash. e. Manufacturing overhead is charged to production at the rate of $6.20 per direct labor houn. f. Completed jobs costing $61,750 were translerred to Finished Coods. 0 . Jobs costing $64,200 were sold on account for $80,250. Make the cotry to record the revenve from the sale first, foliowed by the entry to record the cost of the jobs. Beginning balances as of May, I were: 1. Prebare the joumal entries for the preceding events. 1 Drenare the ciniunsl a. Materials Accounts Payable c. Work in Process d. OV Accounts Payable Cost of Goods Sold Finished Goods Materials e. Wioverhead Control Wages Payable Work in Process f. Finished Goods 51,200 51,200 43,600 26,100 12,450 8,990 61.750 g(1). Accounts Receivable 80,250 Sales Revenue 80.250 g(2). Cost of Goods Sold 64,200. Finished Goods 64,200