Design Company produces gadgets for the coveted small appliance market. The following data reflect activity for the year 2017: (Click the icon to view the data.) Design Co. uses a normal-costing system and allocates overhead to work in process at a rate of $3.20 per direct manufacturing labor dollar. Indirect materials are insignificant so there is no inventory account for indirect materials. Requirement 2. Post the journal entries to T-accounts for all of the inventories, Cost of Goods Sold, the Manufacturing Overhead Control Account, and the Manufacturing Overhead Allocated Account. Post entries (1) through (9) to the accounts below, then calculate the ending balance in each account. (For accounts with a $0 balance, leave the balance cells blank.) - Review the journal entries from requirement 1. Data Table Materials Work-in-Process Manufacturing Control Control Overhead Control Costs incurred: Bal. 9,500 Bal. 6,400 Purchases of direct materials (net) on credit $ 122,000 82,000 Direct manufacturing labor cost Indirect labor 54,500 32,000 Depreciation, factory equipment Depreciation, office equipment Bal. Bal. Bal. Bal. Bal. Bal. 7,100 Maintenance, factory equipment 22,000 Manufacturing 9,600 Miscellaneous factory overhead Rent, factory building Overhead Allocated Finished Goods Cost of Goods Sold 78,000 Bal. 64.000 Advertising expense 93,000 Sales commissions 32,000 Inventories: January 1, 2017 December 31, 2017 Bal. Bal. Bal. Bal. Bal. Bal. Direct materials $ 9,500 $ 13,000 22,000 Work in process e Text Pages Calculator 6,400 64,000 Finished goods 27,000