Pls do it corectlly all parts

A

The Cambridge Company uses job order costing. At the beginning of December two jobs were in
process:	Job 369	Job 372
Material Direct labour Applied factory overhead	Rs 20,000 Rs. 7,000
10,000 15,000	3,000 4,500

There was no inventory of finished goods on December 1. During the month, Jobs 373, 374, 375, 376, 378 and 379 were started. Material requisitions for December totaled Rs. 130,000, direct labour cost, Rs.100,000 and actual factory overhead , Rs. 160,000. Factory overhead is applied at a rate of 150% of direct labour cost. The only job still in process at the end of December is No. 379, with cost of Rs. 14,000 for material and total Rs. 9,000 for direct labour and applied overhead. Job No. 376, the only finished job on hand at the end of December, has a total cost of Rs. 20,000. Required: (1). T-accounts for Work in Process, Finished Goods, Cost of Goods sold, Factory overhead Control and Applied Factory Overhead. (2). General journal entries to record: (a). Cost of goods manufactured (b). Cost of goods sold (c). Closing of over-or-under applied overhead to Cost of Goods Sold.

B)

The budgeted results of Best Gases Limited are as under: Product Sale value (Rs.) PV ratio % Oxygen gas 1,250,000 50 Nitrogen gas 2,000,000 40 Acetylene gas 3,000,000 30 Fixed overheads for the period are Rs 2,511,000. The management is worried about the results. Required: Prepare a statement showing amount of loss, if any being incurred at present and recommend a change in the sale value of each product as well as the total sale value maintaining the same sale-mix which will eliminate the said loss.