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 $$42,000$

Work in process $$21,800$

Finished goods $ $$38,600$

Estimated total manufacturing overhead at the beginning of $$576,000$

the year

Estimated direct labor$-$hours at the beginning of the year $37,800$ 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.