Assuming there were no beginning balances in any of the inventory accounts at Swifty, show how the above transactions would be reflected in the following select accounts: DM Inventory, WIP Inventory, FG Inventory, and MOH Control. Swifty Corporation was starting a new style of jacket and was monitoring the costs of its first production run of these items during the month. The costs and transactions associated with this jacket were as follows. 1. Purchased fabric on account at a cost of $330. 2. Transferred $270 of fabric into production. 3. Accrued DL cost of $170 associated with 10DL hours. 4. Recorded actual MOH costs of $145 (consisting of accrued liabilities of $90 and factory-related depreciation of $55 ). 5. Applied MOH costs using a budgeted MOH rate of $12 per DL hour. 6. Recognized cost of goods completed of $420. \begin{tabular}{|l|l|} \hline Actual MOH & \\ Applied MOH & \\ DL cost & \\ DM used & \\ \hline End balance \\ Goods completed \\ Purchases \end{tabular}