Always Round Inc. makes hockey pucks. Each hockey puck passes through three separate departments before B it is complete and ready for shipment to sporting goods 5 wholesalers. A puck begins in the Shaping Department 6 then passes into the Hardening Department and is finished in the Packaging Department. Manufacturing 9 POHR : 90% of Direct Labour costs 10 11 Required: 12 Solve for the missing numbers in the following t-accounts: 13 14 WIP - Shaping Dept. 15 eginning balance 50,000 16 Direct materials 80,000 17 Direct Labour 80,700 18 Applied MOH 19 Transferred out 20 Ending balance 25,000 21 22