job costing

Job AA10:
Opening wip $26,800
Materials added $17,275
Labour for period $14,500

Job BB15
Opening wip $42,790
Materials added 0
Labour for period 3,500

Job CC20
Opening wip $0
Materials added $18,500
Labour for period $24,500

The budgeted overheads for the period were $126,000.
Job BB15 were completed on the last day of the period.

1.What overhead should be added to job number CC20 for the period?
Answer: $72761

2. What approximate value of closing work in progress at end of the period?
Answer:$217,323