POHR= 90% of direct labour costs. Solve for white blanks

WIP - Hardening Dept. eginning balance 80,000 Transferred in 258,330 Direct materials 40,000 Direct Labour 10,000 Applied MOH 9,000 Transferred out 319,300 Ending balance 78,030 WIP - Packaging Dept. ginning balance 120,000 Transferred in 319,300 Direct materials 63,400 Direct Labour 20,000 Applied MOH 18,000 Transferred out 450,700 Ending balance 90,000