The following partially completed T$-$accounts summarize last year's transactions for Kelshaw Company:

At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods

Sold.

$1.$ what is the indirect labour cost

$2.$what is the cost of goods manufactured

$3.$ what is the cost of goods sold after adjustment for under or over applied overhead

$4.$what is the manufacturing overhead applied

$5.$ what is the cost of direct materials used

$6.$ What would be the ending work in process account balance

$7.$what is the total manufacturing cost for the year