Answer:
DM            DL   MO   Total Cost	Beginning	Ending	COGM
118,600	144,900	92,800	(A)356,300	35,100	26,500(B)	364,900
118,200(C) 201,500 136,000	455,700	60,900(D)	42,900	473,700
84,900	103,300	81,700(E)  269,900	63,200	81,900	251,200(F)
75,000	142,600(G)	76,000	293,600	49,600	68,400(H) 274,800
Explanation:
(A) Total cost will be the sum of the three cost component:
DM + DL + MO
(B) the ending WIP will be the beginning + cost added less the complete and transferred
(C) from the total cost we subtract the DL and MO to get the material added
(D) similar to B the beginning will be Ending WIP + COGS - cost added
(E) total cost less DM and DL will be the amount of overhead applied
(F) teh cost of goods manufactured is the beginning WIP plus cost added less the ending WIP
(G) direct labor used will be total cost added less DL and MO
(H) same as B