please show all work

Refer to the T-account below: Work In Process 270,000 Bal. 30,000(12) 90,000 (4) (6) 70,000 (9) 110,000 Bal. 30,000 Entry (12) could represent which of the following? A) Direct labor cost incurred in production. B) Purchases of raw materials. C) The cost of goods manufactured transferred to Finished Goods. D) The cost of indirect materials incurred in production. Estela Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 50,000 $ 350,000 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour $ 2.50 Recently, Job M759 was completed. It required 60 machine-hours. The amount of overhead applied to Job M759 is closest to: A) $570 B) $750 C) $984 D) $234