ACC - General corp employs a job order cost system

General corp employs a job order cost system on may 1 the following balances were extracted from the general ledger:

work in process = $35200
finish goods =$86900
costs of goods sold =$128700.
Work in Process consisted of two jobs, no 101 (20,400) and no 103 (14800). During May direct materials requisitioned from the storeroom amounted to $96,500, and direct labor incurred totaled $114,500. these figures are subdivided as follows:
Direct Materials
Job No. Amount
101 $5000
115 $19500
116 $36200
Other $35800 underline figure
$96,500 underline figure
Direct Labor
Job No. Amount
101 $7800
103 $20800
115 $42000
116 $18000
Other $25900 underline figure
$114,500 underline figure
Job no 115 was the only job in process at the end of the month. Job no 101 and three "other" jobs were sold during May at a profit of 20% of cost. The "other" jobs contained material and labor charges of $21,000 and $17,400 respectively.
General applies overhead daily at the rate of 150% of direct labor cost as labor summaries are posted to job orders. The firm's fiscal year ends on May 31st. 
Instructions: 
a. compute the total overhead applied to production during May.
b. Compute the cost of the ending work in process inventory.
c. Compute the cost of jobs completed during May.
d. Compute the cost of goods sold for the year ended May 31.