Please help me with this question, this was all the information I was given. Thank you very much

Following is information about consulting jobs for a company that is increasing in sales, but has not yet become profitable. The owner keeps financial records on yellow sticky notes stuck to the wall behind his desk. He has asked you to help him set up a costing system so that he can better understand his costs. The owner said that job 140 was completed, job 141 was started and completed, and job 142 was started this month. Professional labour hours for contracts in process consist of job 140 with 129 hours, job 141 with 258 hours, and job 142 with 137 hours. Professional labour was paid $23,580 for the month, and the professional employees are all paid the same rate per hour. Overhead is allocated using an estimated rate based on professional labour hours. The total cost for job 141 is $32,766. Actual overhead cost for the month was $53,448. Your answer is partially correct. Try again. What is labour paid per hour? Labour $145 per hour. What is the estimated rate per labour hour used to allocate overhead? Overhead rate 127 per hour. x Your answer is incorrect. Try again. What are the total costs (before adjusting for overapplied or underapplied overhead) for Jobs 141, 142, and 143? Total cost Job 140 129 Job 141 259 Job 142 137 X Your answer is incorrect. Try again. What are the amounts in cost of goods sold and work-in-process at the end of the month? Cost of goods sold Work-in-process 142 X Your answer is incorrect. Try again. What amount of overhead was overapplied or underapplied this month? Overhead 13100 overapplied