Help me solve this and explaning how this entrys work:

Open job cost sheets for Jobs 50,51, and 52. Enter the January 1 balarices on the job cost sheet for Job 50 . Swifty Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1. 2027 , Job 50 was the only job in process. The costs incurred prior to fanuary 1 on this job were as follows: direct materials $20,400. direct labor $12,240, and manufacturing overhead $16,320. As of January 1, Job 49 had been completed at a cost of $91,800 and was part of finished goods inventory, There was a $15,300 balance in the Raw Materials Inventory account. During the month of January, Swifty Company began production on Jobs 51 and 52 , and completed Jobs 50 and 51 Jobs 49 and 50 were sold during the month. The following additional events occurred during the month. 1. Purchased additional raw materials of $91,800 on account. 2. Incurred factory labor costs of $71,400. 3. Incurred manufacturing overhead costs as followssindirect materials $17,340; indirect iabor $20,400; depreciation expense onequipment \$12.240; and various other manufacturing overhead costs on account $16,320. 4. Assigned direct materials and direct labor to jobs as follows. (c) Record the purchase of raw materials, the factory labor costs incurred, and the manufacturing overhead costs incutred during the month of January. (d) Record the assignment of direct materials, direct labor, and manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in (a). Post all costs to the job cost sheets as necessary. (e) Total the job cost sheets for any job(s) completed during the month. Record the completion of any jobis) during the month. (f) Record the sale of any job(s) during the month. (Enter negotive amounts using either a negotive sign preceding the number es. -45 or parentheses es. (45)) \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|l|}{ Job No. 51} \\ \hline Date & \multicolumn{2}{|c|}{ Direct Materials } & \multicolumn{2}{|c|}{ Direct Labor } & \multicolumn{2}{|c|}{ Manufacturing Overhead } \\ \hline \multirow[t]{2}{*}{ Jan. } & $ & 39,780 & $ & 25,500 & $ & 30,600 \\ \hline & $ & 39780 & $ & 25,500 & $ & 30,600 \\ \hline \multicolumn{7}{|l|}{ Cost of completed job } \\ \hline Direct materials & & & & & 5 & 39,780 \\ \hline Direct labor & & & & & & 25500 \\ \hline Manufacturing overhead & & & & & & 30,600 \\ \hline Total cost & & & & & $ & 95,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ Job No. 52} \\ \hline Date & & Direct Materials & & Direct Labor & & Werhead \\ \hline Jan & $ & 30600 & 3 & 20,400 & 5 & 24,490 \\ \hline \end{tabular} Calculate the predetermined overhead rate for 2027, assuming Swifty Company estimates total manufacturing overhead costs of $856,800, direct labor costs of $714,000. and direct labor hours of 20,400 for the year. (Round answer to the nearest whole percent, e. 25% ) Predetermined overhead rate Manufacturing Costs Raw Materials Inventory Factory Labor Manufacturing Overhead (c) Purchase raw materials Incurred factory labor Factory depreciation Other overhead costs Indirect materials Indirect labor (d) Direct materials Direct labor Assigned overhead (e) Jobs completed (0) Jobssold