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

Issued $$3,000$ of supplies from the materials inventory.

Purchased $$43,000$ of materials.

Issued $$38,600$ in direct materials to the production department.

Paid $$44,000$ for miscellaneous items for the manufacturing plant. Accounts Payable was credited.

Returned $$5,800$ of the materials issued to production in $(3)$ to the materials inventory.

Direct labor employees earned $$73,000,50\%$ of which was paid in cash and the remainder credited to Wages Payable.

Purchased $$13,000$ of materials on account.

Recognized depreciation on manufacturing plant of $$87,000.$

Paid for the materials purchased in transaction $(2).$

Applied manufacturing overhead for the month.

Elmira uses normal costing. It applies overhead on the basis of materials costs using an annual, predetermined rate. At the beginning of the year, management estimated that materials costs for the year would be $$504,000.$ Estimated overhead for the year was $$2,066,400.$

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

$\backslash$table$[[,$Beginning,Ending$],[$Materials Inventory,?,$$28,40$

For A and B$!!$