Please answer and explain E & F, thank you.

12. Matriarch Incorporated uses a job-order costing system and a predetermined overhead rate based on machine hours At the beginning of the year, the company estimated manufacturing overhead for the year would be $240,000 and machine hours would be 8,000. The following information pertains to November of the current year: Job 10 $16,000 Job 11 $26,000 Job 12 $38,000 Total $80,000 Work-in-process, Nov. 1 November production activity: Materials requisitioned Direct labor cost Machine hours Labor hours $ 4,000 $4,800 $ 2,400 $3,600 400 700 120 180 $ 7,200 $ 4,000 900 200 $16,000 $10,000 2,000 500 Actual manufacturing overhead cost incurred in November was $61,000. Required: e. Assuming no beginning work in process, what is the cost assigned to ending work in process? 5540 f. Assuming no beginning finished goods what is the cost assigned to ending finished goods? * 762