Please answer number 5 & 6, please explain how you got the numbers

Alam Company is a manufacturing firm that uses job-order costing. The company's inventory balances for 2015 were as follows: Beginning Ending Raw Materials $10,000 $14,000 Work In Process $12,000 $15,000 Finished Goods $56,000 $48,000 The company applies overhead to jobs using a predetermined overhead rate based on direct labor hours. At the beginning of the year, the company estimated that it would work 20,000 hours and incur $120,000 in manufacturing overhead cost. Additional Information: Raw materials purchased during the year totaled $125,000. Actual number of direct labor hours worked was 23,000. Actual manufacturing overhead incurred was $130,000. Direct labor cost incurred in 2015 was $175,000. * 1) Compute the pre-determined overhead rate. $6.00 per Direct labor hour 2) Compute the amount of raw materials used in production. $121,000. 3) How much gverehead was applied to work in process? $138,000. 4) Was manufacturing overhead over or under applied and by how much? Over applied $8,000. 5) Compute the cost of goods manufactured for 2015. $431,000 6) Compute the cost of goods sold for 2015. $439,000. 7) Prepare the journal entry to transfer the COGM to finished goods inventory Finished Goods Inventory 431,000 Work in process inventory 431,000