Need correction on work in process t account

Journal Entries and T-accounts [L04, L05, L07] The Polaris Company uses a job-order costing system. The following data relate to October, the first month of the company's fiscal year. Raw materials purchased on account. $210, 000. Raw materials issued to production. $191, 000 (152.800 direct and 38.200 indirect). Direct labor cost incurred. $50, 000: and indirect labor cost incurred. $20, 000. Depreciation recorded on factory equipment. $105, 000. Other manufacturing overhead costs incurred during October. $130, 000 (credit Accounts Payable). The company applies manufacturing overhead cost to production on the basis of $4 per machine hour. A total of 76.100 machine-hours were recorded for October. Production orders costing $512, 000 according to their job cost sheets were completed during October and transferred to Finished Goods. Production orders that had cost $452, 000 to complete according to their job cost sheets were shipped to customers during the month. These goods were sold on account at 50% above cost. Requirement 2: Prepare T-accounts for Manufacturing Overhead and Work in Process. Post the relevant information above to each account. Compute the ending balance in each account, assuming that Work in Process has a beginning balance of $34, 000. (Record the transactions in the given order. Omit the "$" sign in your response.)