Using the T accounts shown below, record the following activities.
a) Materials purchased during thequarter were $210,000.
b) Materials issued to the factorywere $228,000 (total); indirect materials were $16,600
c) Labor costs for the factorywere $363,000 (total); indirect labor costs were $41,000
d) Various manufacturing overheadexpenses were paid for a total of $85,100
e) Manufacturing overhead costsare allocated to production at 30% of direct labor costs
f) The cost of goodscompleted was $621,000
MaterialsInventory Work in Process
DR CR DR CR Bal.328,000
ManufacturingOverhead Finished GoodS
DR CR DR CR
Bal.35,200 Bal.190,000
Cash Payroll - Wages Payable
DR CR DR CR