Company maintains an internet-based general ledger. Overhead is applied on the basis of direct labor costs. Its bookkeeper accidentally deleted most of the entries that had been recorded for January. A printout of the general ledger (in T-account form) showed the following: Raw Materials Inventory DR CR Bal.1/1 10.000 b) Work in Process Inventory DR CR Bal 1/1 4.000 a) 49.000 Bal 17.500 Bal 131) g) DR Accounts Payable CR Bal. 1/1 5.000 Finished Goods Inventory DRC h) Bal. 1/31 9.000 Bal. 1/31 15,000 Factory Overhead CR n) Cost of Goods Sold DR CR DR | m) ) A review of the prior year's financial statements, the current year's budget, and January's source documents produced the following information: (1) Accounts Payable is used for raw material purchases only. January purchases were $49,000, (2) Factory overhead costs for January were $17,000 none of which is indirect materials. (3) The January 1 balance for finished goods inventory was $10,000. (4) There was a single job in process at January 31 with a cost of $2,000 for direct materials and $1,500 for direct labor. (5) Total cost of goods manufactured for January was $90,000. (6) All direct laborers earn the same rate ($13/hour). During January, 2.500 direct labor hours were worked. (7) The predetermined overhead rate is based on direct labor costs. Budgeted (expected) overhead for the year is $195,000 and budgeted (expected) direct labor is $390,000. Fill in the missing amounts a through o above in the T-accounts above