An analysis of the accounts of Williams Company reveals the following manufacturing cost data for the month ended September 30, 2020.

Inventories		Beginning		Ending
Raw materials		$11,500		$11,100
Work in process		7,800		4,800
Finished goods		9,100		11,000

Costs incurred: raw materials purchases $65,300, direct labor $55,100, manufacturing overhead $27,800. The specific overhead costs were: indirect labor $7,000, factory insurance $5,500, machinery depreciation $5,600, machinery repairs $2,500, factory utilities $3,400, miscellaneous factory costs $1,860. Assume that all raw materials used were direct materials.

Please give me answers of second picture. Thank you.

Williams Co. Cost of Goods Manufacturing Schedule For the Month Ended September 30, 2020 Work in Process 9/1/20 Direct Materials Raw Materials Inventory 9/1/20 $ 11500 Add 65300 Raw Materials Purchases Total Raw Materials Available for Use 76800 Less : Raw Materials Inventory 9/30/20 11100 i Direct Materials Used 65700 Direct Labor 55100 Manufacturing Overhead Indirect Labor