please help me with the first two following questions

Predetermined Factory Overhead Rate Exotic Engine Shop uses a job order cost system to determine the cost of performing engine repair work. Estimated costs and expenses for the coming period are as follows: Engine parts $1,301,500 Shop direct labor 950,000 Shop and repair equipment depreciation 53.500 Shop supervisor salaries 148,800 Shop property taxes 27,000 Shop supplies 20,700 Advertising expense 26,000 Administrative office salaries 111.900 Administrative office depreciation expense 14,300 Total costs and expenses $2,653,700 The average shop direct labor rate is $19.00 per hour Determine the predetermined shop overhead rate per direct labor hour. Round the answer to nearest whole cent. per direct labor hour Cost flow relationships The following information is available for the first year of operations of Creston Inc, a manufacturer of fabricating equipment Sales $ 12,645,000 Gross profit 5,313,400 Indirect labor 418,900 Indirect materials 183,900 Other factory overhead 827,700 Materials purchased 4,215,000 Total manufacturing costs for the period 8,052,000 Materials inventory, end of period 296,300 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below HHI Open spreadsheet Determine the following amounts. Round your answers to the nearest dollar a. Cost of goods sold b. Direct materials cost D] C Direct labor cost File Home Insert Page Layout Formulas Data Review View Help Ed Dvo V Arial 10 B 25 C18 fa B Cost flow relationships D E F G 1 2 He onowing MOTION is available in Uellst yeal UI operations of Creston Inc., a manufacturer of fabricating equipment: 3 4 NO 00 A DATA 6 Sales $12,645,000 7 Gross profit 5,313,400 8 Indirect labor 418,900 9 Indirect materials 183,900 10 Other factory overhead 827 700 11 Materials purchased 4,215,000 12 Total manufacturing costs for the period 8,052,000 13 Materials inventory, end of period 296,300 14 Using formulas and cell references, perform the required analysis, and input your answers into the Amount column. Transfer the numeric results for the green entry cells (C18, C20, 15 C22) into the appropriate fields in CNOWV2 for grading. 16 17 Amount Formulas 18 a. Cost of goods sold 19 20 b. Direct materials cost 21 22 c. Direct labor cost 23 24 25 26 27 28 29