please show work and calculations, thank you!!

what is not visible?

Analyzing Manufacturing Cost Accounts Clapton Company manufactures custom guitars in a wide variety of styles. The following incomplete ledger accounts refer to transactions that are summarized for May: Requisitions May 1 31 Materials 36,600 May 31 147,000 (a) Balance Purchases Work in Process (0) Completed Jobs May 1 31 31 31 Balance Materials Direct labor Factory overhead applied (b)31 (c) (d) (0) Finished Goods O May 31 (o Cost of goods sold Balance Completed jobs May 1 31 Wages Payable May 1 Wages incurred 125,000 Factory Overhead 22,700 May 31 () Factory overhead applied May 1 Balance Balance May 1 31 Factory overhead applied e) Factory Overhead 22,700 May 31 (h) 19,500 75,700 Indirect labor Indirect materials Other overhead 31 31 In addition, the following information is available: a. Materials and direct labor were applied to the following jobs in May: Job No. Style Quantity Direct Materials $25,380 101 AF1 230 102 AF3 410 40,300