Christopher's 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 2016 follow Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $16,200 6,600 20.100 The following transactions occurred during January (a) Purchased maberials on account for $26,700 (b) issued materials to production totaling $21,000, 90 percent of which was traced to speoiic jobs and the remainder of which was trealed as indirect (c) Payrol costs totaling $17.300 were recorded as follows $10,700 for assembly workers 2.400 for factory supervision 2.400 for sales commissions (d) Recorded depreciation: $4,400 for machines, $1,100 for the copier used in the administrative ofice (e) Recorded $1,000 of expired insurance. Forty percent was insurance on the manufacturing facility, with the remainder classified as an 0 Paid $5.400 in other factory costs in cash al Applied manufacturing overhead at a rate of 200 percent off dinect labor cost h Completed all jobs but one; the job cost sheet for this job shows $2,800 for direct materials, $2,400 for direct labor, and 54,800 for applied overhead Sold jobs oostrg SS 1.100. The reveue earned on these jobs was S06.430. Required: 1. Set up T-accounts, record the beginning balances, post the January transactions, and compute the final balance for Phe following accounts: (Post all amounts separately. Do not combine/add any dollar amounts when posting to the f-accounts ) a. Raw Materials Inventory b. Work in Process Inventory s. Finished Goods Inventory d. Cost of Goods Sold e. Selling General, and Administrative Expenses s Other accounts (Cash, Payables, etc) Beg Ba End. Bal Bal End. Ba Beg. Bal End Bal. Beg Ba