please help with the yellow cells.

keep records of the actual cost of a special order job, a Job Order Cost System has been developed. erhead is applied at the rate of 50% of the direct labor cost. Order Costing Section January 1, 20x2, Division S began Job 2407 for the Client, THE BIG CHILDREN STORE. The called for 4,000 customized lamps. The following set of transactions occurred from nuary 5 until the job was completed: 5-Jan Purchased 4,200 Lamp Kits @ \$16.45 per kit. 9-Jan 4,150 sets of Lamp Kits were requisitioned. 17-Jan Payroll of 590 Direct Labor Hours @ \$9.45 per hour. 30-Jan Payroll of 640 Direct Labor Hours @ \$9.70 per hour. 30-Jan 3,990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing. Month End Overhead Information Actual Variable Manufacturing Overhead Actual Fixed Manufacturing Overhead $1,205.40$40,123.45 Round to two places, \$\#\#.\#\# Cost of Direct Labor Incurred in Manufacturing Job 2407 Round to two places, \$\#\#.\#\# Cost of Direst Material Incu urred in Manufartu uring . Inh 2407 {13.01} Cost of Dirart I ahnr Incu irrad in Manu Ifart Iring Inh 27 Cost of Manufacturina Overhead Annlied to Joh 2407 {13.03} Cost of manufonatuminn ann lamn {13.04}