Using the data please help me compute numbers 1 and 2! Thank you!

Required information [The following information applies to the questions displayed below. Sierra Company manufactures woven blankets and accounts for product costs using process costing. Data below are for one of its processing departments. The following information is available regarding its May inventories Beginning Ending Raw materials inventory Work in process inventory Finished goods inventory Inventory Inventory $ 50,000 65,500 437,500 517,000 609,000 580,000 The following additional information describes the company's production activities for May Raw materials purchases (on credit) Factory wages cost (paid in cash) other overhead cost (Other Accounts credited) Materials used $280,000 1, 552, 000 92,000 Direct Indirect 188,500 76,000 Labor used Direct Indirect $800,000 752,000 Overhead rate as a percent of direct labor Sales (on credit) 115% $2,500,000 The predetermined overhead rate was computed at the beginning of the year as 115% of direct labor cost