On September $25,$ a hurricane destroyed the work in process inventory of Biloxi Corporation. At that time, the company was in the process of manufacturing two custom jobs $($B$325$ and Q$428).$ Although all of

Biloxi's on$-$site accounting records were destroyed, the following information is available from some backup off$-$site records.

Biloxi Corp. applies overhead at the rate of $85$ percent of direct labor cost.

The cost of goods sold for the company averages $75$ percent of selling price. Sales from January $1$ to the date of the hurricane totaled $$1,278,400.$

The company's wage rate for production employees is $$10\mathrm{.}32$ per hour. A total of $25,760$ direct labor hours were recorded from January $1$ through September $25.$

As of September $25,$$$17,584$ of direct material and $128$ hours of direct labor had been recorded for Job B$325.$ Also at that time, $$11,760$ of direct material and $240$ hours of direct labor had been recorded for

Job Q$428.$

January $1$ inventories $($of the current year$)$ were as follows: $$15,600$ of Raw Material and $$55,120$ of Finished Goods. Raw materials purchased during the year totaled $$674,620\mathrm{.}80.$

The amount of Work in Process Inventory at January $($of the current year$)$ was $$11,680.$ Jobs B$325$ and Q$428$ were not in process on January $1.$

One job, R$91,$ was completed and in the warehouse awaiting shipment on September $25.$ The total cost of this job was $$132,480.$

Determine the following amounts.

a$.$ Cost of goods sold for the year $

b$.$ Cost of goods manufactured during the year $

c$.$ Amount of applied overhead for each job in WIP Inventory

Note: Round your answers to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

d$.$ Cost of WIP Inventory destroyed by the hurricane

Note: Round your answers to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

e$.$ Cost of RM Inventory destroyed by the hurricane

Note: Round your answers to two decimal places $($i$.$e$.$ round $$4\mathrm{.}355$ to $$4\mathrm{.}36).$

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