this is one question just multiple parts.

Froya Fabrikker A/S of Bergen, Norway, is a small company that manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job-order costing system that applies manufacturing overhead cost to jobs on the basis of direct labor- hours. Its predetermined overhead rate was based on a cost formula that estimated $374,000 of manufacturing overhead for an estimated allocation base of 1100 direct labor-hours. The following transactions took place during the year: a. Raw materials purchased on account, $235,000. b. Raw materials used in production (all direct materials), $220,000. c. Utility bills incurred on account, $66,000 (90% related to factory operations, and the remainder related to selling and administrative activities) d. Accrued salary and wage costs: 265,000 Direct labor (1,175 hours Indirect labor 97,000 Selling and administrative salaries 145,000 e. Maintenance costs incurred on account in the factory, $61,000 Advertising costs incurred on account, $143,000. g. Depreciation was recorded for the year, $91,000 (80% related to factory equipment, and the remainder related to selling and administrative equipment. h. Rental cost incurred on account, $116,000 (85% related to factory facilities, and the remainder related to selling and administrative facilities) i. Manufacturing overhead cost was applied to jobs, j. Cost of goods manufactured for the year, $840,000. k. Sales for the year (all on account totaled $1,550,000. These goods cost $870,000 according to their job cost sheets. The balances in the inventory accounts at the beginning of the year were