$($shown in total$)$

$$161,000$

$$97,000$

The amount in Finished Goods Inventory $($the beginning balance$)$ represer

two jobs finished and transferred in October, but yet unsold as follows:

$\frac{\text{V}\text{a}\text{n}175}{\text{\$}101,000},\frac{\text{V}\text{a}\text{n}177}{\text{\$}78,000}$

The following transactions occurred in the month of November:

a$.$ Purchased production materials on account, $$80,000.$

b$.$ Requisitioned $$60,000$ of materials as follows:

c$.$ Recorded the direct labor and wages payable. The total factory

$$208,750.$ Allocate the payroll cost as follows:

$10\%$ applied to Van $179,$

$20\%$ to Van $180,$

$25\%$ to Van $181$