Please I want to learn how to make these problems with a good explanation. One of those there is the possible answer.

Thank you

Portland Company uses a job-order costing system to assign manufacturing costs to jobs. During January the company completed the following transactions (all figures are in $1,000). a. b. c. d. e o e. Purchased raw materials on account, $74. Raw materials used in production, $77 ($67 was direct materials and $10 was indirect materials). Paid $167 of salaries and wages in cash ($95 was direct labor, $35 was indirect labor, and $37 was related to employees responsible for selling and administration). Various manufacturing overhead costs incurred (on account) to support production, $33. Depreciation recorded on property, plant, and equipment, $90 (70% related to manufacturing equipment and 30% related to assets that support selling and administration). Various selling expenses paid in cash, $20. Manufacturing overhead applied to production, $143. Cost of goods manufactured, $288. Cash sales to customers, $395. Cost of goods sold (unadjusted), $285. Underapplied or overapplied overhead is closed to COGS. f. g. h. i. j. k To answer the questions on the next page, enter the numbers relevant for calculation in the table below. Use a positive number if the account balance increase and a negative number if it decreases. If the numbers are not entered, you will not receive points even if you pick the right answer. Cash RM WIP FG MOH PP&E A/P R/E b/b 32 9 10 17 0 190 7 251 5 The ending balance of WIP on January 31 is: A. $ 17 B. $ 27 C. $ 20 D. $ 6 E None of the above 6 Retained earnings at the end of January is: A. $ 279 B. $ 275 C. $ 299 D. $ 277 None of the above O