Please show how you got the numbers you got such as COGM and COGS. $[$The following information applies to the questions displayed below.$]$

Information on Kwon Manufacturing's activities for its first month of operations follows:

a$.$ Purchased $$100,400$ of raw materlals on credit.

b$.$ Materlals requisitions show the following materlals used for the month.

c$.$ Time tickets show the following labor used for the month.

d$.$ Applied overhead to Job $201$ and to Job $202$ using a predetermined overhead rate of $80\%$ of direct materlals cost.

e$.$ Transferred Job $201$ to Finished Goods Inventory.

f$.$ Sold Job $201$ for $$164,960$ on credit.

g$.$ Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment

Rent on factory building $($payable$)$

Factory utilities $($payable$)$

Expired factory insurance

Total other factory overhead costs

Post entries for transactions a through g to the T$-$accounts. Each of T$-$accounts started the month with a zero balance.