Schoff Corporation has provided the following data for the most recent month:

Raw materials, beginning balance	$	10,900
Work in process, beginning balance	$	23,000
Finished goods, beginning balance	$	52,700

Transactions
(1)	Raw materials purchases	$	75,600
(2)	Raw materials used in production (all direct materials)	$	78,300
(3)	Direct labor	$	72,100
(4)	Manufacturing overhead costs incurred	$	82,500
(5)	Manufacturing overhead applied	$	76,600
(6)	Cost of units completed and transferred from work in process to finished goods	$	224,000
(7)	Any overapplied or underapplied manufacturing overhead is closed to cost of goods sold		?
(8)	Finished goods are sold	$	260,000

Required:

Prepare T-accounts for Raw Materials, Work in Process, Finished Goods, Manufacturing Overhead, and Cost of Goods Sold. Record the beginning balances and each of the transactions listed above. Finally, determine the ending balances. (Record the transactions in the given order. Omit the "$" sign in your response.)

Raw Materials

Beg. bal			(Click to select)(5)(4)(3)(8)(7)(2)(6)(1)
(Click to select)(1)(3)(4)(7)(5)(6)(2)(8)
End. bal

Work in Process

Beg. bal			(Click to select)(2)(5)(6)(1)(8)(4)(3)(7)
(Click to select)(2)(4)(5)(8)(1)(7)(6)(3)
(Click to select)(7)(1)(5)(8)(6)(2)(3)(4)
(Click to select)(8)(4)(1)(5)(7)(2)(6)(3)
End. bal

Finished Goods

Beg. bal			(Click to select)(1)(7)(6)(5)(4)(2)(3)(8)
(Click to select)(3)(2)(1)(6)(7)(8)(4)(5)
End. bal

Manufacturing Overhead

(Click to select)(3)(7)(8)(4)(6)(1)(2)(5)			(Click to select)(6)(8)(3)(4)(2)(5)(1)(7)
			(Click to select)(5)(1)(7)(4)(6)(8)(3)(2)

Cost of Goods Sold

(Click to select)(2)(1)(3)(6)(7)(8)(5)(4)
(Click to select)(7)(1)(8)(5)(2)(3)(6)(4)
End. bal