Mcie Corporation is a manufacturer that uses job$-$order costing. The company has supplied the following data for the just completed

year:

Beginning inventories:

Raw materials

Work in process

Finished goods

Estimated total manufacturing overhead at the beginning of

the year

Estimated direct labor$-$hours at the beginning of the year

$ $37,500$

$ $20,900$

$ $36,800$

$ $571,500$

$36,900$ direct labor$-$hours

Results of operations:

Required:

a$.$ Complete the T$-$account to determine the ending balance in Raw Materials.

b$.$ Complete the T$-$account to determine the ending balance in Work in Process.