Manufacturing Cost Flows with Machine Hours Allocation On November 1, Robotics Manufacturing Company's beginning balances in manufacturing accounts and finished goods inventory were as follows:

Raw Materials	$9,000
Manufacturing Supplies	500
Work-in-Process	5,000
Manufacturing Overhead	0
Finished Goods	25,000

During November, Robotics Manufacturing completed the following manufacturing transactions:

1. Purchased raw materials costing $58,000 and manufacturing supplies costing $3,000 on account. (Single Transaction)
2. Requisitioned raw materials costing $40,000 to the factory.
3. Incurred direct labor costs of $27,000 and indirect labor costs of $4,800.
4. Used manufacturing supplies costing $3,000.
5. Recorded manufacturing depreciation of $17,000.
6. Miscellaneous payables for manufacturing overhead totaled $3,500.
7. Applied manufacturing overhead, based on 2,150 machine hours, at a predetermined rate of $10 per machine hour.
8. Completed jobs costing $84,000.
9. Finished goods costing $95,000 were sold.

(a) Prepare "T" accounts showing the flow of costs through all manufacturing accounts, Finished Goods Inventory, and Cost of Goods Sold. (b) Calculate the balances at the end of November for Work-in-Process Inventory and Finished Goods Inventory.

Enter transactions in the T-accounts in the order they appear using the first available answer box on the appropriate side.

Raw Materials Inventory
Bal	9,000	Answer
	Answer	Answer

Work-in-Process Inventory
Bal	5,000	Answer
	Answer	Answer
	Answer	Answer
	Answer	Answer
Bal	Answer	Answer

Finished Goods Inventory
Bal	25,000	Answer
	Answer	Answer
Bal	Answer	Answer

Cost of Goods Sold
	Answer	Answer

Accumulated Depreciation- Factory Assets
	Answer	Answer

Accounts Payable
	Answer	Answer

Wages Payable
	Answer	Answer

Other Payables
	Answer	Answer

Manufacturing Supplies
Bal	500	Answer
	Answer	Answer

Manufacturing Overhead
Bal	0	Answer
	Answer	Answer
	Answer	Answer
	Answer	Answer
	Answer	Answer

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