The top is neccesary information, very bottom block is the question, Thanks :$)$

The following data were taken from the records Of Sandhill Enterprises, a Canadian manufacturer that uses a normal job-order costing system: Number Direct materials Direct labour Applied overhead Total Work in process, December I $2,180 1,450 730 $4,360 75 $2,900 2,900 1,630 $7,430 $1,820 730 $3,090 During December, the company worked on jobs numbered 70 through 90 and incurred the following costs: Number Direct materials Direct labour Direct labour hours Additional information: 70 $730 $910 75 $1,090 $1,820 120 80 $1,450 $3,630 240 85 $1,630 $2,720 180 $1,820 $7,260 480 Total $6,720 $16,340 1,080 2. 3. 5. 6. 7. 8. Total overhead costs are applied to jobs on the basis of direct labour hours worked. At the beginning of the year, the company estimated that total overhead costs for the year would be $181,560, and the total labour hours worked would be 15, 130. The balance in the Departmental Overhead Control account on December I was $193,6 IO- Actual direct labour hours for the previous months (January through November) Were 13,610. There were no jobs in finished goods on December I. Expenses for December Were follows (not recorded in the books Of account); Direct materials purchased Production clerk Depreciation (plant and equipment) Sales staff salaries Utilities (factory) Admin $9.080 1.820 2,660 3.010 1,820 11.130 2,180 11.500 $43,200 The company writes Off all under- or over-applied overhead to Cost Of Goods Sold at the end Of the year. Jobs 70, 80, 85, and 90 were completed during December. Only Job 90 remained in finished goods on December 31. The company charges its customers 250% Of total manufacturing cost. Cost Of goods sold to December 1 was $43,200. (To record manufacturing overhead costs incurred.)