Partial operating data for Charring Cross Company follows. Management has set the predetermined overhead rate for the current year at 80 percent of direct labor costs.

Account/Transaction December

Beginning Materials Inventory $42,000

Beginning Work in Process Inventory $66,000

Beginning Finished Goods Inventory $129,000

Direct materials used $168,000

Direct materials purchased (a)

Direct labor costs $382,000

Overhead applied (b)

Cost of units completed (c)

Cost of Goods Sold $808,000

Ending Materials Inventory $38,000

Ending Work in Process Inventory $138,600

Ending Finished Goods Inventory (d)

Using T accounts, compute the unknown values. Show all your computations.