a.) The inventory balances are: Beginning balance Ending balance Raw materials inventory $ 38,000 $ 39,000 Work in process inventory 9,700 19,400 Finished goods inventory 69,000 33,800 b.) Raw materials purchased on account amount to $193,000. c.) Material requisitions show that $10,000 of the materials were for indirect use and $182,000 were for direct use. d.) Factory payroll amounted to $100,000 for the month and time card data shows that $67,000 of these labor costs were for indirect labor. e.) Manufacturing overhead costs incurred on account amounted to $8,000. f.) The company's predetermined overhead rate is 250% of direct labor costs. g.) The company transfers any over or under-applied overhead costs to the cost of goods sold account. Requirements: Using the above information, answer the following questions: 1.) The ending balance for the Cost of Goods Sold account is $ 2.) The ending balance for the Factory Labor accounts is $ 3.) The cost of jobs completed amounted to $ 4.) Overhead costs for the period were _-applied. 5.) Total overhead costs assigned to jobs was $ 6.) Write all the T accounts. 7.) Write the journal entries