Do not consider any underapplied or overapplied overhead. Work in Process (WIP) w Materials (RM) 46,000 7,000 indirect materials 175,000 DM used April 30 April 30 IRM purchases May 31 142.500 May 31 Factory Overhead Finished Goods (FG) 55.000 Overhead lid TA 30 Cost of goods and indirect material Indirect labor Other overhead could 95.000 Income statement (partial) EA 0 -ok