Please show ALL work. Need numbers for 2nd photo using the first photo.

Purchases of raw materials Indirect materials used in production Direct labor Manufacturing overhead applied to work in process Underapplied overhead $32,000 $ 4,520 $59,300 $87,800 $ 4,190 Inventories Raw materials Work in process Finished goods Beginning $ 11,100 $ 54,300 $ 33,400 Ending $ 19,500 $ 69,300 $ 43,300 Beginning finished goods inventory Add: Cost of goods manufactured Cost of goods available for sale Less: Ending finished goods inventory Unadjusted cost of goods sold Add: Underapplied overhead Adjusted cost of goods sold