Donald \& Jason, a consulting firm, specializes in providing internal audit servies for its clients. It bills the clients $165 per hour for its professional services; it costs the firm $90 per hour to cover the cost of its staff. To cover its MOH costs, the partners have always applied MOH costs to clients based on total direct labor hours. At the beginning of the year, they budgeted for 9,000 direct labor hours and $175,500 of MOH costs. In the current year, the firm's professional staff worked on three key client projects: All Ways, Inc., for 3,500 hours; My Way, Inc., for 3,000 hours; and High Way, Inc., for 5,200 hours. These clients were billed for this work by the end of the year. Naturally, there were other costs incurred to run the firm, including sales and marketing costs, which added up to $135,000 this year. Actual MOH costs for the year totaled $145,000. Show the effects of the labor and MOH costs through T-accounts for the company's inventory and Cost of Sales accounts. (For balances beginning/ending in O select "Beg. Bal." and "End Bal," for the date and 0 for the amounts for the balance of the account.) FG Inventory Cost of Sales