Donation Company produces gadgets for the coveted small appliance market. The following data reflect activity for the year $2021$:

$($Click the icon to view the data.$)$

Donation Co$.$ uses a normal$-$costing system and allocates overhead to work in process at a rate of $$3\mathrm{.}20$ per direct manufacturing labour 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, and then calculate the ending balance in each account. $($For

Review the journal entries from requirement $1.$

Manufacturing

Bal. $$ Bal. $$

Data