Compute the missing amounts indicated by the letters (a) through (i).

BB (9/1) Materials Inventory 8,500 (a) 3,600 (b) Work-In-Process Inventory BB (9/1) 23,700 180,300 (e) 121,000 96,100 EB (9/30) 18,300 Cost of Goods Sold 397,600 EB (9/30) 8,800 Finished Goods Inventory BB (9/1) 14,500 (e) EB (9/30) (6) Applied Overhead Control (d) Manufacturing Overhead Control 121,000 3,600 36,200 31,500 3,500 Accumulated Depreciation-Plant & Equipment 203,200 BB (9/1) (h) 162,000 Wages Payable 124,300 (c) 36,200 EB (9/30) 119,500 EB (9/30) Accounts Payable-Material Suppliers 100,000 234,700 Prepaid Expenses 24,900 (i) BB(9/1) EB (9/30) 21,400