Please Help with Required #4. Could you please explain how you get each number in the equation to find "Portion of Job Cost Included in Cost of Goods Sold."

Dillon Products manufactures various machined parts to customer specifications. The company uses a job-order costing system and applies overhead cost to jobs on the basis of machine-hours. At the beginning of the year, the company used a cost formula to estimate that it would incur $4,215,000 in manufacturing overhead cost at an activity level of 562,000 machine-hours The company spent the entire month of January working on a large order for 12,800 custom-made machined parts. The company had no work in process at the beginning of January. Cost data relating to January follow: a. Raw materials purchased on account, $325,000. b. Raw materials used in production, $253,000(80% direct materials and 20% indirect materials). C. Labor cost accrued in the factory, $177,000 (one-third direct labor and two-thirds indirect labor) d. Depreciation recorded on factory equipment, $64,000. e. Other manufacturing overhead costs incurred on account, $85,600. f. Manufacturing overhead cost was applied to production on the basis of 40,770 machine-hours actually worked during the month g. The completed job for 12,800 custom-made machined parts was moved into the finished goods warehouse on January 31 to await delivery to the customer. (In computing the dollar amount for this entry, remember that the cost of a completed job consists of direct materials, direct labor, and applied overhead.) Required 1. Prepare journal entries to record items (a) through (f) above [ignore item (g) for the moment] 2. Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant items from your journal entries to these T accounts 3. Prepare a journal entry for item (g) above 4. If 10,900 of the custom-made machined parts are shipped to the customer in February, how much of this job's cost will be included in cost of goods sold for February? No Transaction General Journal Debit Credit Raw materials 325,000 Accounts payable 325,000 Work in process Manufacturing overhead 202,400 50,600 Raw materials 253,000 Work in process Manufacturing overhead C. 59,000 118,000 Wages and salaries payable 177,000 4 Manufacturing overhead 64,000 Accumulated depreciation 64,000 Manufacturing overhead Accounts payable 85,600 85,600 6 Work in process 305,775 Manufacturing overhead 305,775 Complete the question by entering your answers in the tabs below. Required 1 Required 2Required 3 Required 4 Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant items from your journal entries to these T- Manufacturing Overhead Work in Process 50,600 118,000 64,000 85,600 202,400 . C. 59,000 305,775 End. Bal 318,200 End. Bal. 567,175 K Required 1 Required 3> Complete the question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Prepare a journal entry for item (g) above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit g. Finished goods 567,175 Work in process 567,175