Elmira Tool and Die makes machine tools to order. The following transactions occurred in October:

Issued $$4,800$ of supplies from the materlals Inventory.

$2$ Purchased $$52,000$ of materials.

Issued $$47,600$ in direct materlals to the production department.

Paid $$45,800$ for miscellaneous items for the manufacturing plant. Accounts Payable was credited.

Returned $$9,400$ of the materlals issued to production in $(3)$ to the materlals inventory.

Direct labor employees earned $$82,000,50\%$ of which was pald in cash and the remainder credited to Wages Payable.

Purchased $$22,000$ of materlals on account.

Recognized depreclation on manufacturing plant of $$96,000.$

Pald for the materlals purchased in transaction $(2).$

Applied manufacturing overhead for the month.

Elmira uses normal costing. It applies overhead on the basis of materlals costs using an annual, predetermined rate. At the beginning of the year, management estimated that materlals costs for the year would be $$540,000.$ Estimated overhead for the year was $$2214,000.$

The followng balances appeared in the inventory accounts of Elmira Tool and Die for October:

Materlals Inventory

Work$-$in$-$Process Inventary

Finkshed Goods Tmventory

cost of coous sole

$\backslash$table$[[$Beginning$,$Ending$],[?,$$$41,600$