Please help with this managerial accounting questions I am very confused Thank you!

The Outdoor Dining Company in producing a set wood patio fwniture consisting of a table and chairs. The set enjoys great and the company has ample orders to keep production going at its capacity Of 1.400 Sets per year. Annual Only Job ICE. Job 107 nked d Nber Job 'OS 'O: tm jobs still 31. QI st22,aee Sat, stS. S S.S 15,300 COSt data at full Capacity follow: Factory sugeAsion taxes, factory building 'actory equ Lose ast, factory I direct factory factory ve ot f ice Aaminlstratl Dire t used bolts. etc.) utilities, factory Oat. the job of jobs 5e,7e 3, eee 2,7ee 69 , en S 9,20 is applied to jobs of the at 30 S 25.3" b. l. Enter the dollar amount of each cost item under the appropriate headings. Note that each cost item is classified in ways: first, as either variable or fixed with respect to the number Of units produced and Sold. and Stand. os either a Selling and administrative COSt Or a COSt Of the item iS a product Cost. it Showd Classified as either direct Or Adm in i s now Direct bour Property Sal OS Lease factory matenals, factory Administrative office used etc.) 2. Compute the average product cost per patio set. (Round your answer to 2 decimal places.) per patio set 3. Due to reduced demand. assume that production drops to only 1.000 Sets per year. Would you expect the average product COSt per patio set to decrease, or remain unchanged? O Increase 0 Decrea s e C) Remain unchanged Selected ledger accounts Realm Comww are given for the justcompleted year: S. Detemine the balance at 31 in in much Of this balarRe Consists Of COSB charged to Job 106? Job 107? Ravsten Company uses a job-order costing system. On January I. the beginning of the current year. the company's inventory balances Bal. Bat. 3M 12 Debits credits 475 ee 427, 4" zee, see 59 were as follows; Raw ateriats Work in process Finished goods $18, eoe $12 , $34, Eau. Direct Nteriats Direct tabour Bat. Debits Bat. Debits Bal. 31/12 The company applies Overhead COSt to jobs on the basis Of machine-hours. For the Current year, the Company estimated that it would work 36,000 machine-hours and incur $160,200 in manufacturing Overhead COSt, The following transactions were recorded for the a. Raw materials were purchased on account: $210,000. b. Raw materials were requisitioned for use in production: $200000 (80% direct and 20% indirect). c. The following costs were incurred for employee services; 17 Direct labour Indirect labour Sates commissions Administrative salaries s 29,eee s 3B,eee s 84 ,ee 3-a. Is manufacturing overhead underapplied or overapplied for the year? C) Overapplied overhead O Underapplied overhead 30. Pre a jo I entry to moperw of balance the Overhead percentages a n mers to 2 no iS a *'try required in the first Journal entry worksheet Rd to in l. V.rhat was the cost Of raw the year? 2. the materials in requirement 1 of 3. much the cmsisted Of indirect labour? 4. Wt.t the o' the year? S. the COSI Of ld for the year Considering Or Ove rapied Overhead)? d. Heat. and water COStS were the e. Prepaid insurance expired during the year. $12,000 (90% relates to factory and relates to selling and administrative activities). f. Advertising COStS Were incurred. $52. OOO g. Depeciation was recorded for the year; "2.000 (85% relates to factory operations. and relates to selling and administrative activities). h Manufacturing Overhead COSt was to 40000 the year, Goods that cost $504,000 to manufacture according to their job cost sheets were transferred to the finished goods warehouse. Sales for the year totalled and on COSt to manufacture these goods according to their '0b COSt sheets was $495000. entry worksheet