Exercise 4-5 The following T-accounts record the operations of Marigold Co.: Assume all raw materials are direct materials. Raw Materials Beginning Balance 10,382 65,126 Ending Balance 13,356 Work in Process Beginning Balance Direct Material Direct Labor Overhead 18,844 51,324 73,862 Ending Balance23,656 Finished Goods Beginning Balance 25,200 Ending Balace1 16,810