please attempt all parts for thumbs up.I really need help. thank you. doing all parts means alot to me.

12. Payne Company developed the following data in dollars for the current year: Beginning work in process inventory............. $ 68,000 Direct materials used........... 104,000 Actual overhead............. 88,000 Overhead applied........... 92,000 Cost of goods manufactured........... 450,000 Total manufacturing costs..... 428,000 How much is Payne Company's direct labour cost for the year? a) $254,000 b) $300,000 c) $232,000 d) $164,000 13. Payne Company developed the following data in dollars for the current year: Beginning work in process inventory.............. $ 68,000 Direct materials used...... 104,000 Actual overhead........ 88,000 Overhead applied............. 92,000 Cost of goods manufactured........... 450,000 Total manufacturing costs... 428,000 How much is Payne Company's ending work in process inventory for the year? ) a) $46,000 b) $242,000 c) $42,000 d) $186,000 14. Chmelar Manufacturing Company developed the following data in dollars: Beginning work in process inventory.............. $ 60,000 Direct materials used.......... ..... 360,000 Actual overhead...... 420,000 Overhead applied.......... 405,000 Cost of goods manufactured... 960,000 Ending work in process.... 45,000 How much are total manufacturing costs for the period? a) $1,185,000 b) $945,000 c) $825,000 d) $915,000 15. Barger-Volvov Company had the following information at December 31, 2020: Finished goods inventory, January 1, 2020.. $15,000 Finished goods inventory, December 31, 2020... $21,000 If the cost of goods manufactured during the year amounted to $332,500 and annual sales were $499,000, how much is the amount of gross profit for the year? a) $166,500 b) $151,500 c) $326,500 d) $172,500