On October 1, the accounts had balances as follows: Raw Materials Inventory: $29,400 Work-in-Process Inventory: $19,100 Finished Goods Inventory: $123,300 During October, there were the following transactions: (a) Purchased materials on account: $232,070. (b) Requisitioned raw materials: $111,600, of which $16,200 was for general factory use. (c) Recorded factory labor of $225,100, of which $41,875 was indirect. (d) Incurred other costs: Selling expenses: $35,800 Administrative expenses: $50,350 Factory depreciation: $19,600 Factory utilities: $24,600 Factory rent: $10,700 (e) Applied overhead at a rate equal to 129 percent of direct labor cost. (f) Completed jobs costing $261,950. (8) Sold jobs costing $324,170. (h) Recorded sales revenue of $503,000. In Elearnining, submit the answers as follows: $29,400 as 29400 $5,450.25 as 5450.25 10/31 Ending Balance in Raw Materials Inventory = 10/31 Ending balance in Work-in- Process Inventory = 10/31 Ending balance in Finished Goods Inventory = Manufacturing overhead over- or under-applied =