Directions: Arrange the below accounts in the cost flow order, and determine the unknown numbers and the ending balances for each account. Close the overapplied or underapplied Factory Overhead to Cost of Goods Sold.

Finished Good Inventory

Beginning Balance	95,000
Transferred In	Unknown
Transferred Out	1,325,000
Ending Balance	Unknown

Materials Inventory

Beginning Balance	45,000
Purchases	Unknown
Direct Materials used	Unknown
Indirect materials used	Unknown
Ending Balance	204,200

Wages Payable

Total Factory Payroll	1,760,000
Direct Labor	475,000
Indirect Labor	Unknown

Work in Process Inventory

Beginning Balance	30,000
Direct Materials	315,000
Direct Labor	Unknown
Factory Overhead	Unknown
Transferred Out	2,200,000
Ending Balance	Unknown

Factory Overhead

Factory overhead is applied based on direct labor cost

Estimated factory overhead	1,550,000
Estimated direct labor costs	500,000
Actual Other Factory Overhead	12,600
Actual Indirect Material Used	75,800

Cost of Good Sold

Beginning Balance	318,500
Transferred In	Unknown
Ending Balance	Unknown

*How are T accounts made for this problem?