a. Purchased $100,400 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 $ 48,600 24,000 72,600 9,020 Total materials used $ 81,620 c. Time tickets show the following labor used for the month. Job 201 Job 202 Total direct labor 39,600 13,000 52,600 24,600 Total labor used $ 77,200 Indirect labor 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 $164,960 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 $ 32,400 540 8401 3.400 13 * nces CAPPED TO Check my work Total other factory overhead costs $ 37,180 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 0 a 100,400 Ending balance 27,800 Beginning Balance b. c [g Work in Process Inventory Beginning Balance 0 72,600 b. b 72,600 52,600 d. 42,080 119,880 Ending balance 47,400 Factory Overhead Finished Goods Inventory 0 Beginning Balance 0 9,020 42,080 d e. 119,880 119,880 24,600 37,180 Ending balance 28,720 Ending balance 0 Beginning Balance Cost of Goods Sold 0 119,880 Ending balance 119,880