Preparing completing the manufacturer T-accounts for Rayquaza Company. Additional Information: 1.) Raw materials purchases total $195,000. 2.) Factory payroll for the period totals $575,000. 3.) Other overhead costs total $95,000 for the period. 4.) Material requisitions show $185,000 for direct materials and $5,000 for indirect materials. 5.) Time tickets show $530,000 for direct labor costs. 6.) Overhead for the period is over-applied by $5,700. 7.) Ending inventory account balances are as follows: Raw materials inventory $27,000 Work in process inventory $19,300 Finished goods inventory $43,000 Required: Complete the T-accounts with the missing figures and compute the ending balance for each account.