please offer the process of the answers

Divine Bath Works is a leader in the bath fixtures industry, rising to prominence with the introduction of over-the-counter sinks. The following data pertain to September, the last month of Divine's fiscal year Type of Inventory Balance as of September 1 Materials (direct and indirect 28,100 Work in Process $124,320 Finished Goods $245,000 The Work in Process Inventory on 9/1 consisted of one job, Job X, for 700 units of Model OO, an oval, over-the-counter sink. The Finished Goods Inventory on 9/1 comprised the following: Model Number (description) Quantity ost per unit Total Cost OO (Oval, over-the counter) $320.00 $32,000 100 RI (Round, in-the counter) $197.25 $78,900 400 $298.00 OI (Oval, in-the counter) $134,100 450 Total $245,000 Divine uses a "normal" costing system, combined with the FIFO inventory flow assumption, to cost its inventories. That is, Divine traces actual materials and labor costs to individual jobs. It allocates manufacturing overhead using a predetermined overhead rate computed at the start of the year. Divine allocates overhead using direct labor hours as the allocation basis (cost driver). Divine Bath Works is a leader in the bath fixtures industry, rising to prominence with the introduction of over-the-counter sinks. The following data pertain to September, the last month of Divine's fiscal year Type of Inventory Balance as of September 1 Materials (direct and indirect 28,100 Work in Process $124,320 Finished Goods $245,000 The Work in Process Inventory on 9/1 consisted of one job, Job X, for 700 units of Model OO, an oval, over-the-counter sink. The Finished Goods Inventory on 9/1 comprised the following: Model Number (description) Quantity ost per unit Total Cost OO (Oval, over-the counter) $320.00 $32,000 100 RI (Round, in-the counter) $197.25 $78,900 400 $298.00 OI (Oval, in-the counter) $134,100 450 Total $245,000 Divine uses a "normal" costing system, combined with the FIFO inventory flow assumption, to cost its inventories. That is, Divine traces actual materials and labor costs to individual jobs. It allocates manufacturing overhead using a predetermined overhead rate computed at the start of the year. Divine allocates overhead using direct labor hours as the allocation basis (cost driver)