Need help on both please help me on both Work in ProcessBalance, January 1$72,000Direct materials390,000Direct labor500,000Factory overhead250,000Jobs finished during January are summarized as follows:Job 210$200,000Job 216288,000Job 224225,000Job 230436,800a. Journalize the entry to record the jobs completed.Finished GoodsWork in Process /FeedbackCheck My Workb. Determine the cost of the unfinished jobs at January 31. Predetermined Factory Overhead RatePoehling Medical Center has a single operating room that is used by local physicians to perform surgical procedures. The cost of using the operating room is accumulated by eachpatient procedure and includes the direct materials costs (drugs and medical devices), physician surgical time, and operating room overhead. On January 1 of the current year,the annual operating room overhead is estimated to be:Disposable supplies$299,600Depreciation expense75,000Utilities32,000Nurse salaries278,500Technician wages126,900Total operating room overhead$812,000The overhead costs will be assigned to procedures based on the number of surgical room hours. Poehling Medical Center expects to use the operating room an average of eighthours per day, seven days per week. In addition, the operating room will be shut down two weeks per year for general repairs.a. Calculate the estimated number of operating room hours for the year.hoursb. Determine the predetermined operating room overhead rate for the year.per hourc. Bill Harris had a five-hour procedure on January 22. How much operating room overhead would be charged to his procedure, using the rate determined in part (b)?d. During January, the operating room was used 240 hours. The actual overhead costs incurred for January were $67,250. Determine the overapplied operating overhead orunderapplied operating overhead for the period.

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Work in Process Balance, January 1 $72,000 Direct materials 390,000 Direct labor 500,000 Factory overhead 250,000 Jobs finished during January are summarized as follows: Job 210 $200,000 Job 216 288,000 Job 224 225,000 Job 230 436,800 a. Journalize the entry to record the jobs completed. Finished Goods v Work in Process v Feedback Check My Work b. Determine the cost of the unfinished jobs at January 31.