Christophers Custom Cabinet Company uses a job order cost system with overhead applied as a percentage of direct labor costs. Inventory balances at the beginning of 2013 follow:

Raw materials inventory	$	16,000
Work in process inventory		6,300
Finished goods inventory		20,700

The following transactions occurred during January:

(a)	Purchased materials on account for $27,200.
(b)	Issued materials to production totaling $20,900, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials.
(c)	Payroll costs totaling $16,900 were recorded as follows:
	$11,500 for assembly workers
	1,100 for factory supervision
	1,800 for administrative personnel
	2,500 for sales commissions
(d)	Recorded depreciation: $5,600 for machines, $500 for the copier used in the administrative office.
(e)	Recorded $1,400 of expired insurance. Forty percent was insurance on the manufacturing facility, with the remainder classified as an administrative expense.
(f)	Paid $4,600 in other factory costs in cash.
(g)	Applied manufacturing overhead at a rate of 200 percent of direct labor cost.
(h)	Completed all jobs but one; the job cost sheet for this job shows $2,500 for direct materials, $2,300 for direct labor, and $4,600 for applied overhead.
(i)	Sold jobs costing $51,000. The revenue earned on these jobs was $66,300.

Required:
1.	Set up T-accounts, record the beginning balances, post the January transactions, and compute the final balance for the following accounts:

a.	Raw Materials Inventory.
b.	Work in Process Inventory.
c.	Finished Goods Inventory.
d.	Cost of Goods Sold.
e.	Manufacturing Overhead.
f.	Selling, General, and Administrative Expenses.
g.	Sales Revenue.
h.	Other accounts (Cash, Payables, etc.).