#4

The following T-accounts represent September activity. Required: Compute the missing amounts indicated by the letters (a) through (). BB (9/1) Materials Inventory 7,500 (a) 4,800 (6) Work-In-Process Inventory BB (9/1) 22,700 180,000 121,000 83,500 EB (9/30) 19,000 Cost of Goods Sold 396,600 EB (9/30) 9,200 Finished Goods Inventory BB (9/1) 13,700 (e) EB (9/30) (8) Applied Overhead Control (a) Manufacturing Overhead Control 121,000 4,800 36,200 30,000 4,500 Accumulated Depreciation-Plant & Equipment 205,600 BB (9/1) (h) Wages Payable 124,300 (c) 36,200 162,000 EB (9/30) 119,500 EB (9/30) Accounts Payable-Material Suppliers 90,000 235,600 Prepaid Expenses 25,000 (i) BB(9/1) EB (9/30) 20,500 Materials Inventory 7,500 Beg. bal.(9/1) Beg bal.(9/1) 4,800 (e) Work-In-Process Inventory 22,700 180,000 121,000 83,500 19,000 End. bal.(9/30) 9,200 End. bal.(9/30) Cost of Goods Sold Finished Goods Inventory 13,700 Beg. bal.(9/1) Beg. bal (9/1) (e) 396,600 396,600 End. bal.(9/30) End. bal.(9/30) Applied Overhead Control Beg. bal.(9/1) Manufacturing Overhead Control 121,000 4,800 36,200 30,000 4,500 End. bal.(9/30) Wages Payable Accumulated Depreciation-Plant & Equipment Beg. bal.(9/1) 205,600 Beg bal.(9/1) 162,000 124,300 End. bal.(9/30) 235,600 36,200 119,500 End. bal.(9/30) Accounts Payable-Material Suppliers Prepaid Expenses 25,000 Beg. bal. (9/1) Beg. bal.(9/1) 90,000 90,000 End. bal.(9/30) End. bal.(9/30) 20,500