the question is the last photo

Snoopy Company uses a job order costing system. The following inventory balances are available on January 1, 2020: Raw Materials $31,200 Work in Process $46,200 Finished Goods $89,400 The Work in Process Inventory consisted of 3 jobs: #501 $18,200; #502 $13,300; and #503 $14,700 The Finished Goods Inventory consisted of 2 jobs: #499 $37,800 and #500 $51,600 Snoopy uses a normal costing system with an overheadrate based on machine hours. The following budgeted information was available for the year 2020: Factory overhead costs $420,000 and machine hours 60,000. During 2020, the following transactions took place: 1. Raw materials costing $120,000 were purchased on account. 2. Total factory labor charges accrued were $270,000. 3. A summary of material requisitions and time tickets appeared as follows: Material Job No. Requisitions Direct Labor Cost Machine Hours 501 $5,600 $15,900 4,400 502 6,700 13,800 5,300 503 8,100 15,300 4,200 504 9,600 12,800 3,900 505 21,200 33,200 11,200 506 15,200 35,700 16,300 507 8,800 16,600 6,300 508 7,400 11,700 7,900 M sub- total $82,600 $ 155,000 59,500 Indirect 27,800 115,000 $110,400 $270,000 Total 4. Other factory overhead costs include $83,000 depreciation on factory equipment, $24,000 of expired factory insurance, $15,000 of accrued property taxes, and $146,000 of miscellaneous factory costs paid in cash. 5. Job Nos. 501, 502, 503, 504, and 506 were completed. 6. Job Nos.499,500,502, 504, and 506 were sold for $700,000 cash. Raw Materials Inventory Work In Finished ost of Good Factory Payrocess Inventoods Inventosold Expense Factory Overhead JOB NO. JOB NO. JOB NO. JOB NO. Beg Beg Beg Beg DM DM DM DM DL DL DL DL OH OH OH OH Total Total Total Total JOB NO. JOB NO. JOB NO. JOB NO. Beg Beg Beg Beg DM DM DM DM DL DL DL DL OH OH OH OH Total Total Total Total JOB NO. JOB NO. Beg Beg DM DM DL DL OH OH Total Total