Numbers Up Company (NUC) produces high-tech 10-key calculators. NUC just provided the following partially completed T-accounts and this summarizes transactions during the year:

Numbers Up Company (NUC) produces high-tech 10-key calculators. NUC just provided the following partially completed T-accounts and this summarizes transactions during the year: Raw Materials Beg Bal Beg Bal 9,600 Beg Bal 22,500 5,300 5,500 Work in Process 4,400 6,500 8,800 8,600 Finished Goods 2,500 Beg Bal 20,700 Manufacturing Overhead 3,100 3,800 8,600 22,500 3,500 Wages & Salaries Payable 20,700 Beg Bal Cost of Goods Sold 20,700 Beg Bal 2,800 12,600 The manufacturing overhead applied was