Jean$-$Pierre, Inc. makes and sells Fakes. Manufacturing Overhead is applied based on Direct Labor $($DL$)$ Hours incurred.

Expected DL Hours for October $2023-1,800$ DL Hours

Expected Overhead for October $2023-$ $$144,000$

Beginning and ending inventory balances for October:

$\backslash$table$[[,$Materials Inventory,WIP,Finished Fakes Inventory$],[\frac{10}{1}\frac{?}{23},$$$25,000,$$$55,000,$$$22,000$