Custom Chrome inc. manufactures special chromed parts made to the customer. It has to production departments, Stamping and Plating. a job is started The company operates on a fiscal year nd two service departments, Power ction department, the job in process is wholly completed before the next balance as of September 30: , which ends September 30. Following is the post-closing trial Custom chrome Inc Post-Closing trial Balance September 30, 2018 Account Debit 21,700 3,600 Credit Accounts Receivable Finished goods Work in Process Materials Prepaid Insurance Factory Building Accum. Depr. Factory Building Machinery and Equipment 15.000 ma 320 64,000 la 500 Accum. Depr. Machinery & Equipment Office Equipment 16,000 OL 10,500 6ck.l Accum. Depr. Office Equipment Accounts Payable FICA Tax Payable 7,500 0c, 2.500 3,120 364 1,404 5,200 Q ent Tax Payable State Unemployment Tax Payable Employees Income Tax Paya ble Capital Stock Retained Earnings Total 188,370 188370 Additional information: 1. The balance of the materials account represents the following Units 120 320 180 Unit Cost $25 15 30 Total $3,000 4,800 5,400 Materials Factory Supplies Total $15,000 The company uses the FIFO method of accounting for all inventories. Material A is used in the Stamping Department, and materials B and Ca re used in the Plating Department