Please help with B and G

Assignment \#4 - Job Order Costing ABC Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2014, Job No. 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $20,000, direct labor $12,000, and manufacturing overhead $16,000. As of January 1, Job No. 49 had been completed at a cost of $90,000 and was part of finished goods inventory. There was a $15,000 balance in the Raw Materials Inventory account. During the month of January, ABC Company began production on Jobs 51 and 52 , and completed Jobs 50 and 51 . Jobs 49 and 50 were sold on account during the month for $122,000 and $158,000, respectively. The following additional events occurred during the month. 1. Purchased additional raw materials of $90,000 on account. 2. Incurred factory labor costs of $70,000. Of this amount $16,000 related to employer payroll taxes. 3. Incurred manufacturing overhead costs as follows: indirect materials $17,000; indirect labor $20,000; depreciation expense on equipment $19,000; and various other manufacturing overhead costs on account $16,000. 4. Assigned direct materials and direct labor to jobs as follows: labor costs of $700,000; and direct labor hours of 20,000 for the year. b. Open job cost sheets for Jobs 50, 51, and 52 . Enter the January 1 balances on the job cost sheet for Job No. 50 . the month. g. What is the balance in the Finished Goods Inventory account at the end of the month? \begin{tabular}{|lcc|} \hline Job No. 51 & & \\ \hline Date Direct Materials Labor & Manufacturing Overhead \\ Cost of Completed Jobs & \\ \hline \end{tabular} g. What is the balance in the finished Goods Inventory account at the end of the month? Us the t-account below to help you determine the amount. h. What is the amount of over-applied or under-applied overhead