In June Paul CableSource has the following transactions: Purchased $145666 of materials on account Issued $130000 of material to production Issued $3333 of supplies from materials inventory Direct Labor of $69000 was charged to production Paid $34000 for miscellaneous items for the manufacturing plant Recognized $25000 depreciation for the manufacturing plant. Applied manufacturing overhead for the plant At beginning of the year management estimated Labor to be $5000000 and overhead to be $4500000. Management applies overhead based on total labor cost based on a predetermined rate using normal costing beg bal end bal Material Inventory ? 92000 WIP ? 67000 FG INV 13455 75644 COGS 262100 Show the t-accounts for Material, WIP, FG, Cogs, and Applied Overhead and Overhead Control. Is overhead under or overapplied and by how much? Fill in the above amounts for material and Wip beg bal.