Selected information from the Iowa Instruments accounting records for April follows: Materials Inventory Debit Credit BB (4/1) 26,600 210,600 175,600 Work-in-Process Inventory Debit Credit Labor 94,800 EB (4/30) 92,600 Finished Goods Inventory Debit Credit BB (4/1) 88,600 287,400 273,600 Cost of Goods Sold Debit Credit 5,100 Manufacturing Overhead Control Debit Credit 79,100 79,100 Applied Manufacturing Overhead Debit Credit