Cherry Cotta makes custom ordered clay pots for residential gardens. Below is cost information regarding its latest job.

Materials were purchased on account. $$18,996$ purchased

A materials requisition form shows an amount of materials required for this job, $10\%$ of which were used for general use. $$12,450$ requested

A labor time sheet shows the following.

Job $345$

Employee Role Hours Rate Total

T$.$ Walker Crafting $23$ $ $12\mathrm{.}50$ $ $287\mathrm{.}50$

M$.$ Foster Firing $18$ $ $13\mathrm{.}75$ $ $247\mathrm{.}50$

C$.$ Watson Maintenance $6$ $ $11\mathrm{.}00$ $ $66\mathrm{.}00$

K$.$ Willis Supervisor $10$ $ $23\mathrm{.}00$ $ $230\mathrm{.}00$

$ $831\mathrm{.}00$

The additional list below shows costs incurred.

Factory Utilities $ $395$

Advertising Expense $ $625$

Administrative Duties $ $348$

Factory Depreciation $ $487$

Factory Property Taxes $ $950$

At the beginning of the year, overhead costs and workload was estimated. Direct Labor hours drives the cost of overhead.

Estimated Overhead Cost $ $90,000$

Estimated Direct Labor Hours $1,500$

By month's end, all previous jobs were completed, but only $80\%$ of the pots started this month were completed. $$22,000$ Total Sales

$90\%$ of the previous batch of pots were sold, while $70\%$ of the pots completed this month were sold.

Required:

Complete the T$-$Accounts below.