Production data for the first week in November 2013 for Florida Fabricators were as follows:

Finished Goods Inventory, Nov. 1: $ 23,800
Finished Goods Inventory, Nov. 5: $ 0

Direct labor hours worked in the first week of November were 680 at a cost of $ 15 per DL hour. Machine hours worked that week were 1,200. Overhead for the first week in November was as follows:
Depreciation ............ $ 9,000
Supervisor salaries ......... 14,400
Indirect labor ........... 8,350
Insurance .............. 2,800
Utilities .............. 2,250
Total ................ $ 36,800
Overhead is applied to production at a rate of $ 30 per machine hour. Underapplied or overapplied OH is treated as an adjustment to Cost of Goods Sold at year-end.
All company jobs are consecutively numbered, and all work not in ending Finished Goods Inventory has been completed and sold. The only job in progress on November 5 was # 417.
Determine the following balances on November 5:
a. The three raw material inventory accounts
b. Work in Process Inventory
c. Cost of GoodsSold

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WORK IN PROCESS INVENTORY Job No. 411 412 417 DL Machine Time (Overhead) 50 hours 30 hours 16 hours Date DM Nov. 1 $1,900 1,240 620 36 hours 10 hours 8 hours 5 MATERIAL RECORDS Type Aluninum Steel Other Inv. 11/5 S? Inv. 11/1 Purchases Issuances S 8,300 12,800 5,800 $98,300 26,500 23,550 $58,700 34.200 25,900