\begin{tabular}{|lll|l|} 31 & Directmaterials & 74,000 \\ 31 & Direct labour & (d) & \\ 31 & Overhead & (e) & \\ \hline July 31 & Endingbalance & (g) & \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{4}{c|}{ Finished Goods Inventory } \\ \hline July 1 & Beginningbalance & (h) & July 31 Cost of goods sold (i) \\ \hline 31Jobscompleted & (i) & \\ \hline July 31 & Endingbalance & (k) & \\ \hline \end{tabular} 1. On July 1, two jobs were in process: Job No: 4085 and Job No. 4086 , with costs of $19,200 and $13,400, respectively. 2. During July, Jobs 4087,4088 , and 4089 were started. On July 31 , only Job No, 4089 was unfinished. This job had charges for direct materials of $2,060 and direct labour of $1,520, plus manufacturing overhead. Manufacturing overhead was applied at the rate of 125% of direct labour cost. 3. On July 1 , Job No, 4084 , costing $145,000, was in the finished goods warehouse. On July 31 , Job No, 4088, costing $138,400 was in finished goods. 4. Overhead was $3,050 under-applied in July. Wildhorse Corporation's fiscal year ends on June 30 . The following accounts are found in its job-order cost accounting system for the first month of the new fiscal year: \begin{tabular}{|lll|l|} \hline 31 & Jobscompleted & (i) & \\ \hline July 31 & Endingbalance & (k) & \\ \hline \end{tabular} \begin{tabular}{|l|l|ll|} \hline \multicolumn{4}{c|}{ Manufacturing Overhead } \\ \hline July 31Indirectmaterials & July 31 & Overhead applied 114,500 \\ 31 & Indirect labour 15,100 & \\ 31 & Otheroverhead & (n) \end{tabular}