Pina Corporation was starting a new style of jacket and was monitoring the costs of its first production run of these items during the

month. The costs and transactions associated with this jacket were as follows.

Purchased fabric on account at a cost of $$460.$

Transferred $$365$ of fabric into production.

Accrued DL cost of $$260$ associated with $10$ DL hours.

Recorded actual MOH costs of $$235($consisting of accrued liabilities of $$135$ and factory$-$related depreciation of $$100).$

Applied MOH costs using a budgeted MOH rate of $$14$ per DL hour.

Recognized cost of goods completed of $$510.$

$($a$)$

Assuming there were no beginning balances in any of the inventory accounts at Pina, show how the above transactions would be

reflected in the following select accounts: DM Inventory, WIP Inventory, FG Inventory, and MOH Control.