I need help figuring out the numbers needed from the JOB Numbers, I'm lost

Current Attempt In Progress Sheridan Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1, 2020, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as fol lows: direct materials $23,600, direct labor $14,160, and manufacturing overhead $18,880. As of January 1, Job 49 had been completed at a cost of $106,200 and was part of nished goods inventory. There was a $1?,700 balance in the Raw Materials Inventory account. During the month of January, Sheridan Company began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were also sold on account during the month for $143,960 and $186,440, respectively. The fol lowing additional events occurred during the month. 1. Purchased additional rawI materials of $106,200 on account. 2. Incurred factory labor costs of $82,600. Of this amount $18,380 related to employer payroll taxes. 3. Incurred manufacturing overhead costs as follows: indirect materials $20,060; indirect labor $23,600; depreciation expense on equipment $14,160; and various other manufacturing overhead costs on account $18,380. 4. Assigned direct materials and direct labor tojobs asfollows. Job No. Direct Materials Direct Labor 50 $11,300 $5,900 5 1 46,020 29,500 52 35,400 23,600 Open job cost sheets for Jobs 50, 51, and 52. Enter the January 1 balances on the job cost sheet for Job 50. Post all costs to the job cost sheets as necessary. Job No. 50 Date Direct Materials Direct Labor Manufacturing Overhead Beg. $ $ $ Jan. $ $ $ Cost of completed job Direct materials $ Direct labor Manufacturing overhead Total cost $ Job No' 51 Date Direct Materials Direct Labor Manufacturing Overhead Ja n. $ $ $ $ $ $ Cost of completed job Direct materials $ Direct la be r Ma nufactu ring overhead Total cost $ Job No.52 Date Direct Materials Direct Labor Manufacturing Overhead Jan. $ $ $ manufacturing overhead costs incurred during the month of January. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Raw Materials Inventory 106,200 Accounts Payable 106,200 (2) Factory Labor 82,600 Factory Wages Payable 63,720 Employer Payroll Taxes Payable 18,880 (3) Manufacturing Overhead 76,700 Accounts Payable 18,880 Accumulated Depreciation-Equipment 14,160 Raw Materials Inventory 20,060 Factory Labor 23,600V Your answer is correct. Prepare the journal entries to record the assignment of (1) direct materials, (2) direct labor, and (3) manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in (a). (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Work in Process Inventory 93,220 Raw Materials Inventory 93,220 (2) Work in Process Inventory 59,000 Factory Labor 59,000 (3) Work in Process Inventory 70,800 Manufacturing Overhead 70,800