hello im having a hard time solvong this problem from the book of accounting. pleas help me solve it

ABC trade Inc., uses a job-order costing system and a predetermined overhead rate based on machine hours. At the beginning of the year, the company estimated to have: Overhead costs - 67 000; Machine hours - 7 250; The following information pertains to December of the current year: Job No.77 Job No. 78 Job No. 79 Work in process, December 1 5 120,00 $ 3.450,00 $ 1 650,00 $ December production activity Materials requisitioned 2 180,00 $ 1 810,00 $ 1 640,00 $ Direct labor costs 1 170,00 $ 750,00 $ 820,00 $ Machine hours 2760 2320 2645 Actual costs incurred in December were as follows: $ 1850 - depreciation, factory building: $ 2300 - depreciation, production equipment; $ 2520 - depreciation, office building: $ 5000 - advertisement in the local newspaper was incurred; $ 1000 -insurance on the factory equipment was expired; $ 1500 - insurance on the office equipment was expired; $ 3500 - salary of the supervisor responsible for the production department; $ 5000 - indirect materials were used; $ 10500 - indirect labour cost was incurred and paid; $ 37000 - is due to different suppliers. Instructions: 1. Compute the predetermined overhead rate. 2. Prepare the journal entries to record the activity for the month of December. 3. Determine the cost associated with each job. 4. If Job No. 77 was completed during December, what is the balance of the Work in Process account on December 31"? 5. Prepare the journal entry to close underapplied or overapplied overhead to the cost of goods sold