please explain it with details, thanks

Page 10 of 12 Atwood & Daughters uses a normal cost system to account for jobs it produces and closes out any over or under-applied manufacturing overhead directly to Cost of Goods Sold at the end of each quarter. Beginning balances from the Balance Sheet on July are shown in the table below, along with ending balances in Work in Process and Finished Goods on September 30. The table uses the following abbreviations: RM - Raw Materials Inventory A/P Accounts Payable WIP - Work in Process Inventory R/E-Retained Earnings FG - Finished Goods Inventory Beg = Beginning Balance MOH - Manufacturing Overhead End - Ending Balance PP&E - Property. Plant & Equipment A summary of transactions completed in the quarter are shown below in S1.000's Raw materials purchased on account Raw materials used in production (75% were direct; the remainder indirect) Salaries & wages paid in cash (70% direct; 10% indirect: 20% selling & admin) 100 d. Depreciation on PP&E (90% manufacturing: the remainder selling & admin) 10 c. Factory utility expenses paid on account fr Advertising expenses paid in cash Manufacturing overhead applied to production Cost of goods manufactured i Cash sales to customers $ 269 j. Cost of goods sold (unadjusted) k. Underapplied or overapplied overhead closed entirely to Cost of Goods Sold To answer the two questions on the next page, enter the numbers relevant for each calculation into the table below using positive numbers to designate increases to an account balance and negative numbers to designate decreases. If the numbers are not entered, you will not receive credit even if you choose the correct answers. Cash RM WIP FG MOHPP&E P A/ R /E 38 105 12 18 0 250 19 309 71 - 80 60 70 +7 10 MOH Page 11 of 12 he quarter ended on September 30, Cost of Goods Manufactured (transaction h. in the table) was S 189 S 188 $ 200 181 E None of the above. 1 Closing out MOH (transaction k. in the table) had the following impact on RE: A $19 increase to the balance. B. No impact to the balance. $7 increase to the balance. D. $7 decrease to the balance. E None of the above