please help answer question 5 and 6

Problem 2. On January 1, XYZ Magazine purchased 10 rolls of paper on account at $200 per roll for use in production of the January issue of two magazines (Student Monthly (SM) & Beach Life (BL)). During January, 4 rolls of paper were issued to the SM job and 2 rolls to the BL job in the printing department. Workers in the printing department logged 25 hours and 10 hours in SM and BL, respectively, at a labor rate of $25 per hour. XYZ Manufacturing expected to incur $200,000 of total factory overhead costs for the year and 20,000 hours of direct labor and allocates factory overhead based on direct labor hours, On January 31, the SM magazine was completed and shipped to the magazine stand with an invoice for $5,000. The BL magazine was completed but not sold 5. The transfer of jobs based on progress. 6. Inventory balances at January 31: Materials $ Work in Process $ Finished Goods $ Gross profit on the Student Monthly magazine was $_