The first $2$ uploads are data information. I need any kind of help on the $3$rd upload in the highlighted yellow fields. Thanks

The fixed cost standard rate uses $1,120$ hours $($Round to two decimals.$).$

Analysis of the actual factory data show the following

Production:

Material is added at the beginning of the process.

Beginning units in process $(30\backslash \%$ complete conversion$)20$ units

Transferred to finished goods

Ending units in process $(65\backslash \%$ complete conversion$)40$ units

Material used during the month $1,710$ pounds

Material purchased during the month $2,200$ pounds costing $\backslash (\backslash$$ $8,250\backslash )$

Labor used $1,132$ hours costing $\backslash$$$11,321$

Variable Factory overhead $\backslash$$$6,839$

Fixed factory overhead $\backslash$$$8,796$

Fixed overhead rate is based on $1,120$ direct labor hours.

Variable OH Rate

$\backslash$$$1,368\mathrm{.}00$

$\backslash$$$240$

$\backslash$$$5\mathrm{.}70$

Fixed OH Rate

$\backslash (\backslash$$ $8,962\mathrm{.}00\backslash$quad $\backslash$$ $1,120\mathrm{.}00\backslash$quad $\backslash$$ $8\mathrm{.}00\backslash )$

Journalentry to tensfer to fins hed goods

Finishod Goods Irwontory WIP Imentory