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BB (6/1) Materials Inventory 79,000 451,000 Work-In-Process Inventory Labor 406,000 EB (6/30) Cost of Goods Sold 14,000 420,000 440,000 Manufacturing Overhead Control 262,000 262,000

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BB (6/1) Materials Inventory 79,000 451,000 Work-In-Process Inventory Labor 406,000 EB (6/30) Cost of Goods Sold 14,000 420,000 440,000 Manufacturing Overhead Control 262,000 262,000 BB (6/1) Finished Goods Inventory 281,000 826,000 823,000 Applied Manufacturing Overhead 262,000 14,000 276,000

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