Really confused on all the red boxes, if can solve and maybe give a very brief explanation that would be great, thx

Carla Vista Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1. 2022, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $23,600, direct labor $14,160, and manufacturing overhead $18,890. As of January 1, Job 49 had been completed at a cost of $106,200 and was part of finished goods inventory. There was a $17,700 balance in the Raw Materials Inwentory account on January 1. During the month of January, Carla Vista Company began production on Jobs 51 and 52 , and completed Jobs 50 and 51 . Jobs 49 and 50 were sold on account during the month for $143,960 and $186,440, respectively. The following additional events occurred durine the month. 1. Purchased additional raw materials of $106,200 on account. 2. Incurred factory labor casts of $82,600 3. Incurred manufacturing overhead costs as follows: depreciation expense on equipment $14,160, and various other manufacturing overhead costs on account $18,gg0. 4. Assigned direct materials and direct labor to jobs as follows. 5. Assigned indirect materials of $20,060 and indirect labor of $23,600. Calculate the predetermined overhead rate for 2022, assuming Carla Vista Compary estimates total manufacturing overhead costs of $991,200, direct labor costs of $826,000, and direct labor hours of 23,600 for the year. Predetermined overhead rate % Prepare the journal entries to record (1) the purchase of raw materials, (2) the factory labor costs incurred, and (3) the manufacturine overhead costs incurred during the month of January. (List all debit entries before credit entries. Credit account tities are automatically indented when amount is entered. Do not indent manually.) eTextbook and Media Assistance Used Your answer is partially correct. Prepare the journal entries to record the assienment of (1) raw materials, (2) factory labor, and (3) manufacturine overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in (a). (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually.) Open job cost sheets for Jobs 50, 51, and 52 . Enter the January 1 balances on the job cost sheet for Job 50 . Post all costs to the job cost sheets as necessary. Job No. 50 Jan. Cost of completed job Direct materials $35400 Direct labor Manufacturine overhead Total cost Job Na. 51 Date Cost of completed job Direct materials Direct labar Manufacturine overhead Total cost Job Na. 52 X Your answer is incorrect. eTextbook and Media List of Accounts Your answer is incorrect. No. Account Titles and Explanation (1) (To recurd sale of juhs) (2) (To record cost of jobs) What is the balance in the Finished Goods lnventory account at the end of the month? What does this balance consist of? Finished Goods lmventory $ eTextbook and Media List of Accounts *2 Your answer is incorrect. What is the amount of over-or underapplied overhead