plz help to your best ability thanks :P

Burger Company had the following inventories at the begatining and end of the month of January January Janar 31 Finished Goods 125 000 112000 Work-in-process 235.000 251.000 Direct materials 134.000 124,000 The following additional manufacturing data was available for the month ofanuary Direct materials purchased $189.000 Purchase returns, and allowances 1.000 Transportation in 31000 Direct labor 300,000 Actual factory overhead 175.000 Burger Company applies factory overhead at a rate of 60% of direct labor cost and any over applied or underapplied factory overhead is deferred until the end of the year December 31 Burger's total manufacturing cost for January was 5681.000 S671 000 CO 5679.000