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Wason Manufacturing started in 2014 with the following account balances Common stock 4,445 Retained earnings 5,900 Raw materials inventory Work in process inventory Finished goods inventory 080 units e $5.75 each) 2,185 Transactions during 2013 1, Purchased $2.910 of raw materials with cash. 2 Transferred $3.820 of raw materials to the production department 3 incurred and paid cash for 230 hours of direct labor $157 per hour 4 Applied overhead costs to the Work in Process Inventory account The predetermined overhead rate is $16.2 per direct labor hour 5. Incurred actual overhead costs of $3,000 cash 6. Completed work on 1 210 units for $59 per unit 7. Paid $1.050 in selling and administrative expenses in cash. 8. Sold 1.210 units for S10,500 revenue (assume FIFO cost flow) Wilson charges overapplied or underappled overhead directy to cost of Goods sold Required: the preceding events in a horizontal statements model. The beginning balances are shown as an example (Enter decreases to account balances with a minus sign) Manufacturing Work in Stock BB 5.100 2,200 s 860 2.185 s 4445 s 5900 Total xpense Net