plz solve is i need answer plese

PROCESS COSTING Question 3 Ex. ABC Company had the following balances at December 31, 2016. Purchased material On January 15,2017ABC purchased direct material of $350,000 and indirect material of $17,000 on account. Accounting for labor During 2017, ABC incurred a labor cost of $197,000. It is determined that direct labor is $169,000 and $28,000 for indirect labor. Accounting for manufacturing overhead. During 2017 ABC incurred the following overhead costs: Factory Depreciation $10,000, Factory utilities $7,000, Factory insurance $6,000 and Factory property taxes $5,000 ASSIGNED MANUFACTURING COST On December 31,2017 , it was determined that the company used direct material of $355,000 and indirect material of $17,000. ABC Co. uses direct labor cost to CALCULATE PREDETERMINED OVERHEAD RATE for manufacturing overhead cost. It is estimated in 2016 that total overhead cost for 2017 will be $68,000 and estimated direct labor cost of $170,000. CALCULATE PREDETERMINED OVERHEAD RATE: C. ASSIGNED COST TO FINISHED GOODS At the end of 2017,ABC co incurred the following