Partially completed T$-$accounts and additional information for Dumfries Designs for the month of August follow:

$\backslash$table$[[\backslash$table$[[$Materials$],[$Debit$]],$Inventory,Work$-$in$-$Process Inventory,Finished Goods Inventory$],[\backslash$table$[[$BB$],[(\frac{8}{1})168,400$