Incomplete Ledger Accounts. Below are incomplete ledger accounts for a manufacturing company. Not all of the company's accounts are shown. The company uses a combined factory overhead sate and applies overhead at a rate of 60 percent of direct labor cost. Raw Materials Inventory Work-in-Process Inventory 1/1 Bal 12.000

(a) 3,000 1/1 Bal DM 10,000

(e) 35,000 1-31 Bal 14.000 DL

(c) FOH

(d) 1/31 Bal 25.000 Finished Goods Factory Cost of Inventory Overhead Goods Sold 80,000 30,000 2,000 80,000 2,000 Required Determine the correct amount of each lettered item in the ledger accounts. There were no beginning balances except as noted in the accounts. (Note: You will not be able to solve these in letter order. You may wish to solve them in the following order: (d), (c), (e), (f). (b). (a), and (g).)