Information on Kwon Manufacturings activities for its first month of operations follows:

1. Purchased $101,700 of raw materials on credit.
2. Materials requisitions show the following materials used for the month.

Job 201	$ 49,900
Job 202	25,300
Total direct materials	75,200
Indirect materials	10,320
Total materials used	$ 85,520

3. Time tickets show the following labor used for the month.

Job 201	$ 40,900
Job 202	14,300
Total direct labor	55,200
Indirect labor	25,900
Total labor used	$ 81,100

4. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost.
5. Transferred Job 201 to Finished Goods Inventory.
6. (1) Sold Job 201 for $168,860 on credit. (2) Record cost of goods sold for Job 201.
7. Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment	$ 33,700
Rent on factory building (payable)	670
Factory utilities (payable)	970
Expired factory insurance	4,700
Total other factory overhead costs	$ 40,040

Post entries for transactions a through g to the T-accounts. Each of T-accounts started the month with a zero balance. Raw Materials Inventory Work in Process Inventory Beginning Balance 0 Beginning Balance 0 Ending balance 0 Ending balance 0 Factory Overhead 0 Finished Goods Inventory 0 Beginning Balance Beginning Balance Ending balance 0 Ending balance 0 Cost of Goods Sold 0 Beginning Balance Ending balance 0