Materials Inventory Mar Beg 1 Bal Mar $225,750 DM 31 200,000 IDM Mar End 31 Bal Work in Process Inventory Mar Beg 1 Bal $0 Mar TO 1.140,000 31 Mar DM 31 Mar DL 31 Mar FOV 31 Mar End 31 Bal Finished Goods Inventory Mar Beg 1 Bal $O Mar TO 1.128.000 31 Mar 31 Mar End 31 Bal NOV 4 MACBOOK Finished Goods Inventory Mar Beg 1 Bal $0 Mar TO 1,128,000 31 Mar 31 TI Mar End 31 Bal Factory Overhead Actual Applied Mar 31 IDM Mar 17,600 31 548,000 Mar 31 IDL Mar 31 Other 412,300 FOV Over/underapplied Cost of Goods Sold Mar Beg 1 Bal SO Mar TI 31 4 MacBook Air Mar 31 IDL Mar 31 Other 412,300 FOV Over/underapplied Cost of Goods Sold Mar Beg 1 Bal $0 Mar TI 31 Mar 31 Wages Payable Mar 31 DL 607,700 Mar 31 IDL 72.300 Mar 31 End Bal 680,000 Next NOV 4 MacBook Air