Information on Kwon Manufacturings activities for its first month of operations follows: Purchased $101,800 of raw materials on credit. Materials requisitions show the following materials used for the month. Job 201 $ 50,000 Job 202 25,400 Total direct materials 75,400 Indirect materials 10,420 Total materials used $ 85,820 Time tickets show the following labor used for the month. Job 201 $ 41,000 Job 202 14,400 Total direct labor 55,400 Indirect labor 26,000 Total labor used $ 81,400 Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost. Transferred Job 201 to Finished Goods Inventory. (1) Sold Job 201 for $169,160 on credit. (2) Record cost of goods sold for Job 201. Incurred the following actual other overhead costs for the month. Depreciation of factory equipment $ 33,800 Rent on factory building (payable) 680 Factory utilities (payable) 980 Expired factory insurance 4,800 Total other factory overhead costs $ 40,260 Post entries for transactions a through g to the T-accounts. Each of T-accounts started the month with a zero balance.