Make T Accounts (raw materials, WIP, Finished Goods, Cost of Goods Sold, FOH) for the following information:

Administrative Expenses $686, 200 Beginning Finished Goods $108, 620 Beginning Raw Materials $427, 150 Beginning WIP $20, 625 Depreciation on Factory Equip $202, 035 Direct Labor $756, 908 Ending Finished Goods $93, 612 Ending Raw Materials $501, 302 Ending WIP $ 27, 941 Factory Utilities $312, 052 Indirect Materials Used from Raw Materials $87, 712 Insurance (70% for factory 30% for admin) $210, 855 Marketing Expenses $442, 807 Raw Materials Purchases $2, 422, 920 Repair and Maintenance on Factory Equip $129, 246 Sales $6, 420, 456 Supervision $294, 485