Three Journal Entries?

Question

How do you do the following journal entries?

Miscellaneous selling and administrateive costs incurred, $12000

Manufacturing overhead cost was applied to jobs (Manufacturing overhead cost is $186000)

Cost of goods manufactured for the year, $480,000

Answer 1

Miscellaneous selling and administrateive costs incurred, $12000 - incurred for cash or on credit? The JE is :
Dr S&A expenses 12,000
Cr Cash or A/cs payable 12,000

Manufacturing overhead cost was applied to jobs (Manufacturing overhead cost is $186000) - were the jobs completed or in process? The JE:
Dr WIP or Finished goods 186,000 (or part WIP and part FG)
Cr Mfg O/H cost 186,000

Cost of goods manufactured for the year, $480,000 - were the manufactured goods all sold or only partly sold?
Dr COGS or ending inventory 480,000 (or part each)
Cr Cost of goods manufactured 480,000