Problem Various financial figures have been provided for manufacturer Rayquaza Company. Raw Materials Inv. 22,000 Factory Wages Manufacturing Overhead Work in Process Inv. 3,300 Finished Goods Inv. 62,000 Cost of Goods Sold 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.