Need help with J

Southworth Company uses a job-order costing system and applies manufacturing overhead cost to jobs on the basis of the cost of direct materials used in
production. Its predetermined overhead rate was based on a cost formula that estimated $222600 of manufacturing overhead for an estimated allocation base of
$159000 direct material dollars.

The following transactions took place during the year (all purchases and services were acquired on account):

Depreciation recorded for the year $48000 (70% relates to factory assets and the remainder relates to selling and administrative assets).

Rental cost incurred on buildings $87000 (70% of the space is occupied by the factory and 30% is occupied by sales and administration).

Cost of goods manufactured for the year $558000.

Sales for the year (all on account) totaled $1300000. These goods cost $530000 according to their job cost sheets.

The balances in the inventory accounts at the beginning of the year were as follows:

34000