At RM Manufacturing, individual costing is actually performed. Based on the materials below, indicate the numbers in the blank WIP and product accounts for January on the answer sheet. It should be noted that the accounts are entered together at the end of the month, and that only the items shown in the materials are included in the work-in-process / product account for January + [Material] Summary of cost accounting sheet- Production order Direct material Direct labor Manufacturing date- Remarke number coste costse overhead- 12/11 146,000 yen- # 12014 12/11 manufacturing started, 122,000 yen- 12/292 Circle- 12/29 completed, 1/5 delivery 12/17 - 12/31 83,000 yene 30,000 yen- Circle 12/17 Manufacturing start, # 1202 1/10 1/ 11/10+ 20,000 Yen 50,000 yene completion, 1/12 delivery Circler 12/20 - 250,000 yen 30,000 yene 12/314 Circle 12/20 production start, + # 12032 1/1 - 1/28+ 33,000 yen- 1/28 completion. 2/2 delivery 85,000 yen- Circle+ 1/11 manufacturing start, # 1301 1/11 - 1/25 186,000 yen 60,000 yene Circle+ 1/25 completion. 1/28 delivery 1/15 production started, + # 1302 1/15 - 1/31 200,000 yene 40,000 yene Circle 1/31 unfinished * Manufacturing indirect costs are allocated at a planned allocation rate of 400%, using direct labor costs as the allocation standard. + The product- Work in progress (Unit: Yen) Carry over from the previous month Product (completed in the month) Direct material cost Carry over next month t Direct labor costs Manufacturing overhead Carry over from the previous month Cost of salese t Work in process (completed this month) Carry over next month t