T account for Raw Materials, Work in Process, Finished goods inventory, Cost of goods sold, Sales, Manufacturing overhead

Please explain the math

Thanks

Part B (80 Marks) Question 1 - Job costing (11 Marks) The following information is provided in relation to Winc Corporation for the month of January (i) Opening balances: Raw materials inventory $10,000 Work in process inventory $24,000 Finished goods inventory $53,000 (ii) Closing balances: Work in process inventory $32,000 Finished goods inventory $26,000 (111) Raw materials were purchased for $63,000. (iv) Direct labour costs of $75,000 were incurred at a rate of $15 per hour. (v) Manufacturing overhead was applied at a rate of $13.20 per direct labour hour. (vi) Actual manufacturing overhead costs incurred during January were $71,000. (vii) Jobs were sold during the month for $345,000. The cost of goods sold during the month was $222,000. Required: Complete the relevant T-accounts (provided on next page) to show the flow of costs through the company's manufacturing accounts and answer the questions provided. (7 marks)