Purchased $$13,500$ of materials on account.

Issued $$15,000$ in direct materials to the production department.

Purchased $$11,500$ of materials on account.

Issued $$925$ of supplies from the materials inventory.

Paid for the materials purchased in transaction $(1).$

Paid $$19,700$ cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Incurred direct labor costs of $$23,000,$ which were credited to Wages Payable.

$8.$ Issued $$1,325$ of supplies from the materials inventory.

Applied overhead on the basis of $85$ percent of $$23,000$ direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $$12,100.$

The following balances appeared in the accounts of Barker Products for September:

$\backslash$table$[[,$Beginning,Ending$],[$Materials Inventory,$$33,200,?$