please also help with supporting calculations

Baine Comparry is a manufacturing firm that uses job order costing. At the beginning of the yoar, the comparry's imventory balances were as follows: The company applies overhead to jobs using a predetermined overhead rate based on direct labour hours. At the beginning of the year, the company estimated that it would work 31,000 direct labour hours and incur \$248,000 in manufacturing overhead cost. The following transactions were recorded for the year: Raw materials purchased on account: $400,000. Raw materials requisitioned for use in production: $390,000($375,000 direct and the balance indirect). 1) Raw materials purchased on account: $400,000. 2) Raw materials requisitioned for use in production: $390,000 ( $375,000 direct and the balance indirect). 3) The following employee costs were incurred and paid for: Direct labour: $150,000 Indirect labour: $65,000 Sales salaries: $200,000 4) Factory utility costs incurred and paid for: $20,000. 5) Depreciation for the year: $115,000, of which $109,000 is related to factory operations and $6,000 is related to selling and administrative activities. 6) Manufacturing overhead was applied to jobs. The actual level of activity for the year was 29,000 direct labour hours