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Christopher's Custom Cabinet Company uses a job order cost system with overhead applied as a percentage of direct labor costs. Inventory balances at the beginning of 2018 follow: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $15,300 5,900 22,000 The following transactions occurred during January: (a) Purchased materials on account for $26,300. (b) Issued materials to production totaling $21,200, 90 percent of which was traced to specific jobs and the remainder of which was treated as indirect materials. (c) Payroll costs totaling $18,000 were recorded as follows: $11,700 for assembly workers 1700 for factory supervision 2,000 for administrative personnel 2,600 for sales commissions (d) Recorded depreciation: $5,700 for factory machines, $1,200 for the copier used in the administrative office. (e) Recorded $1,400 of expired insurance. Forty percent was insurance on the manufacturing facility, with the remainder classified as an administrative expense, (Paid $5,500 in other factory costs in cash. (9) Applied manufacturing overhead at a rate of 200 percent of direct labor cost. m Completed all jobs but one; the job cost sheet for the uncompleted job shows $2,600 for direct materials, $2,200 for direct labor, and $4,400 for applied overhead. Sold jobs costing $51,800. The revenue earned on these jobs was $67,340. Required: 1. Set up T-accounts, record the beginning balances, post the January transactions, and compute the final balance for the following accounts: a Raw Materiale inundan Required 1 Required 2 Required 3 Required 4 Set up T-accounts, record the beginning balances, post the January transactions, and compute the final balance for the following accounts: (Post all amounts separately. Do not combine/add any dollar amounts when posting to the T-accounts.) a. Raw Materials Inventory. b. Work in Process Inventory. c. Finished Goods Inventory d. Cost of Goods Sold e. Manufacturing Overhead. f. Selling, General, and Administrative Expenses. 9. Sales Revenue. Show less