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Long Manufacturing had the following information on their job cost sheets at the end of November 2020: JOB NUMBER 1 Direct Materials Direct Labor Mfg.

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Long Manufacturing had the following information on their job cost sheets at the end of November 2020: JOB NUMBER 1 Direct Materials Direct Labor Mfg. Overhead Total Costs Beginning balance (Nov 1) $ 230,000 Current month's costs $ 26,000 $ 18,000 $ 40,000 $ 84,000 Direct Materials Direct Labor Mfg. Overhead JOB NUMBER 2 Beginning balance (Nov 1) Current month's costs Total Costs $ 79,000 $ 118,000 $ 41,000 $ 25,000 $ 52,000 JOB NUMBER 3 Current month's costs Direct Materials $ 34,000 Direct Labor $ 22,000 Mfg. Overhead $ 43,000 Total Costs $ 99,000 JOB NUMBER 4 Current month's costs Direct Materials Direct Labor $ 16,000 $ 11,000 Mfg. Overhead Total Costs $ 21,000 $ 48,000 Yates Manufacturing started operations in the fall of 2020, and Job Number 1 was their very first job. Yates completed the manufacturing of Jobs 1, 2, and 3 during November 2020. Job Number 4 was not yet completed as of November 30, 2020. REQUIRED: Create a single T-account for the Work in Process Inventory account. Calculate and identify each of the following amounts for Long Manufacturing for November 2020, and show each amount correctly as a debit or credit in that T-account: (A) Beginning balance of the Work in Process Inventory account (B) Total direct materials assigned (C) Total direct labor assigned (D) Total manufacturing overhead assigned (E) Total costs of completed jobs (F) Ending balance of the Work in Process Inventory account

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