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The following T-accounts represent November activity.

Materials Inventory

Work-In-Process Inventory

EB(11/30) 56,600				BB(11/1) 32,600
				Dir.Materials 87,100

Finished Goods Inventory

Cost of Goods Sold

EB(11/30) 100,000

Manufacturing Overhead Control

Applied Manufacturing Overhead

Actual						258,000

Wages Payable

Sales Revenue

						725,400

Additional Data
(a)	Materials of $113,700 were purchased during the month, and the balance in the Materials Inventory account increased by $10,500.
(b)	Overhead is applied at the rate of 150 percent of direct labor cost.
(c)	Sales are billed at 180 percent of cost of goods sold before the over- or underapplied overhead is prorated.
(d)	The balance in the Finished Goods Inventory account decreased by $29,000 during the month before any proration of under- or overapplied overhead.
(e)	Total credits to the Wages Payable account amounted to $203,000 for direct and indirect labor.
(f)	Factory depreciation totaled $33,250.
(g)	Overhead was underapplied by $24,840. Overhead other than indirect labor, indirect materials, and depreciation was $202,490, which required payment in cash. Underapplied overhead is to be allocated.
(h)	The company has decided to allocate 20 percent of underapplied overhead to Work-in-Process Inventory, 15 percent to Finished Goods Inventory, and the balance to Cost of Goods Sold. Balances shown in T-accounts are before any allocation.

Required:

Complete the T-accounts. (Enter the amounts of transactions in the order that the transactions would normally occur):

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