Started part C but got lost, not sure if any of it is correct now.

PROBLEM 16-1B .. Working Papers (a) 440,000/300,000 direct labor costs. 146% of direct labor costs (b) See solution to part (e) for job cost sheets (c) Raw Materials Inventory 50,000 Accounts Payable 50,000 Factory Labor 33,500 Factory Wages Payable Employer Payroll Taxes Payable 26,000 7,500 2 Manufacturing Overhead 20,000 Accounts Payable Accumulated Depreciation-Equipment Raw Materials Inventory Factory Labor 12,000 5,000