Information on Kwon Manufacturing's activities for its first month of operations follows: a. Purchased $100,700 of raw materials on credit. b. Materials requisitions show the following materials used for the month. Job 201 $ 48,900 Job 202 24.300 Total direct materials 73,200 Indirect materials 9,320 Total materials used $ 82,520 c. Time tickets show the following labor used for the month. Job 201 $ 39,900 Job 202 13.300 Total direct labor 53, 200 Indirect labor 24,900 Total labor used $ 78.100 d. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate of 80% of direct materials cost. e. Transferred Job 201 to Finished Goods Inventory. f. Sold Job 201 for $165.860 on credit. g. Incurred the following actual other overhead costs for the month. Depreciation of factor equipment $ 32,700 Rent on factory building (payable) 570 Factory utilities (pavable) 870 Expired factory insurance 3,700 Total other factory overhead costs $ 37,840 Post entries for transactions a through a to the T-accounts. Each of T-accounts started the month with a zero balance