please help solve this problem and show the work correspondi

please help solve this problem and show the work corresponding to the problem. thank you

Solution

1 31-May Work in Process inventory 10700 Manufacturing overhead 900      Raw Materials inventory 11600 2 31-May Work in Process inventory 12800 Manufacturing overhead 1300        Factory Labor 14100 3 31-May Work in Process inventory 7680 =12800*60%        Manufacturing overhead 7680 4 31-May Finished Goods inventory 7900 =2100+2600+2000+(2000*60%)       Work in Process inventory 7900