please do questions 3b and 4

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indicare 7 Ravsten Company uses a job order costing system on January 1, the beginning of the current year, the company inventory balances were as follows Fais work in process Fished goods 318) 500 $11,000 130, The company applies overhead cost to jobs on the basis of machine-hours. For the current year, the company estimated that it would work 36 500 machine hours and incur S164 250 in manufacturing overhead cost. The following transactions were recorder for the year a Raw materials were purchased on account: $210.000 b Raw materials were requisitioned for use in production $195.000 180 direct and 20% indirect) The following costs were incurred for employee services Director Indirect Labour Sales comuns Anistrative salaries $164.000 520.00 5 58,00 G. Heat power and water costs were incurred in the factory $44.250 Prepaid insurance expired during the year $12.500 85% relates to factory operations and 15% relates to selling and administrative activities 1. Advertising costs were incurred, 552.500 g. Depreciation was recorded for the year $63.000 (90% relates to factory operations and 10% relates to selling and administrative activities) Manufacturing overhead cost was applied to production. The company recorded 41000 machine hours for the year Goods that cost $502.000 to manufacture according to the job cost sheets were transferred to the finished goods warehouse Sales for the year totaled 5723,300 and were all on account. The total cost to manufacture these goods according to their job cost sheets was $495.000