a. Purchased $100,000 of raw materials on credit. b. Materials requisitions show the following materials used for the month. Job 201 Job 202 Total direct materials Indirect materials $ 48,200 23,600 71,800 8,620 Total materials used $ 80,420 c. Time tickets show the following labor used for the month. Job 201 Job 202 Total direct labor Indirect labor Total labor used 39,200 12,600 51,800 24,200 $ 76,000 d. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost. e. Transferred Job 201 to Finished Goods Inventory. f. (1) Sold Job 201 for $163,760 on credit. (2) Record cost of goods sold for Job 201. g. Incurred the following actual other overhead costs for the month. Depreciation of factory equipment Rent on factory building (payable) Factory utilities (payable) Expired factory insurance Total other factory overhead costs $ 32,000 500 800 3,000 $ 36,300 Required information Post entries for transactions a through g to the T-accounts. Each of T-accounts started the month with a zero balance. Raw Materials Inventory Beginning Balance Ending balance 0 Work in Process Inventory Beginning Balance 0 Ending balance Factory Overhead Finished Goods Inventory Beginning Balance 0 Beginning Balance Ending balance Beginning Balance Cost of Goods Sold 0 Ending balance Beginning Balance Factory Overhead 0 Ending balance Ending balance Beginning Balance Cost of Goods Sold Ending balance + Finished Goods Inventory Beginning Balance Ending balance