7-6

The following T-accounts represent September activity Required Compute the missing amounts indicated by the letters (a) through (0). Materials Invento Work-In-Process Inventory BB (9/1 23,200 181,400 121,000 4,200 (930) EB(9/30) 19,700 Finished Goods Inventory BB (9/1) 15,000 Cost of Goods Sold 396,500 Applied Overhead Control Manufacturing Overhead Control 121,000 4,200 36,200 35,500 2,800 Accumulated Depreciation-Plant & Wages Payable Equipment 124,300 36,200 119,500 EB (9/30 202,100 162,000 Accounts Payable-Material Suppliers Prepaid Expenses BB(91 24,400 EB(9/30 21,600 Materials Inventory Work-In-Process Inventory 23,200 181,400 121,000 83,700 19,700 Beg. bal. (9/1) 7,500 Beg. bal. (9/1) 4,200 End. bal.(9/30) 9,600 End. bal.(9/30) Finished Goods Inventory Cost of Goods Sold Beg. bal.(9/1) 15,000 Beg. bal. (9/1) End. bal. (9/30) End. bal.(9/30) Applied Overhead Control Manufacturing Overhead Control Beg. bal.(9/1) 121,000 4,200 36,200 35,500 2,800 End. bal. (9/30) Wages Payable Accumulated Depreciation-Plant & Equipment Beg. bal.(9/1) Beg. bal.(9/1) 202,100 162,000 124,300 36,200 119,500 End. bal.(9/30) 237,600 End. bal. (9/30) Accounts Payable-Material Suppliers Prepaid Expenses Beg. bal.(9/1) Beg. bal.(9/1) 24,400 End. bal.(9/30) End. bal.(9/30) 21,600