Please do not answer the questions that I have already answered correctly, and then stop.... I am looking for how to do the blank parts!

Question 5 Bertrand Manufacturing uses a job-order cost system and applies overhead to production on the basis of direct labour costs. On January 1, 2020, Job No. 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $30,600, direct labour $15,000, and manufacturing overhead $20,600. As of January 1, Job No. 49 had been completed at a cost of $120,200 and was part of finished goods inventory. There was a $25,400 balance in the Raw Materials Inventory account. During the month of January, Bertrand Manufacturing began production on Jobs 51 and 52, and completed Jobs 50 and 51. Jobs 49 and 50 were also sold on account during the month for $152,000 and $198,500, respectively. The following additional events occurred during the month: 1. Bertrand purchased additional raw materials of $110,000 on account. 2. It incurred factory labour costs of $75,900. Of this amount, $18,100 related to employer payroll taxes. 3. It incurred manufacturing overhead costs as follows: indirect materials $18,100, indirect labour $17,400, depreciation expense $14,100, and various other manufacturing overhead costs on account $22,200. 4. It assigned direct materials and direct labour to jobs as follows: Job No. 50 51 Direct Materials $12,700 42,600 35,500 Direct Labour $7,100 28,100 22,300 52 (a) Your answer is correct. Calculate the predetermined overhead rate for 2020, assuming Bertrand Manufacturing estimates total manufacturing overhead costs of $1,530,214, direct labour costs of $753,800, and direct labour hours of 20,700 for the year. Overhead rate 203 % SHOW LIST OF ACCOUNTS SHOW SOLUTION LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Attempts: 1 of 3 used (b) Your answer is correct. Enter the January 1 balances on the job cost sheet for Job No. 50. Job Cost Sheets Job No. 50 Direct Direct Date Materials Labour Manufacturing Overhead Beg. 30,600 15,000 20,600 $ SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT (di) Prepare the journal entries to record the assignment of direct materials, direct labour, and manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in part (a). (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Work in Process Inventory 90,800 90,800 Raw Materials Inventory (To record direct materials assigned to jobs 50, 51 and 52) Work in Process Inventory 57,500 57,500 Factory Labour (To record direct labour assigned to jobs 50, 51 and 52) Work in Process Inventory Manufacturing Overhead (To record manufacturing overhead assigned to jobs 50, 51 and 52) Prepare the journal entry to record the completion of any job(s) during the month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answer to the nearest whole dollar, e.g. 5,275.) Account Titles and Explanation Debit Credit Prepare the journal entries to record the sale of any job(s) during the month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275.) Account Titles and Explanation Debit Credit (To record cost of goods sold of Jobs 49 and 50) (To record sale of Jobs 49 and 50) Calculate the balance in the Finished Goods Inventory account at the end of the month. (Round answer to the nearest whole dollar, e.g. 5,275.) Finished Goods Inventory SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT Calculate the amount of under- or over-applied overhead. (Round answer to the nearest whole dollar, e.g. 5,275.) Overhead SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT LINK TO TEXT