Telstar uses job order costing. The T$-$accounts below summarize its production activity for the year.

$\backslash$table$[[$Raw Materials Inventory,Factory Wages Payable,Factory Overhead$],[$Debit$,$Credit,Debit,Credit,Debit,Credit$],[45,200,\backslash$table$[[\backslash$table$[[24,450],[8,200]]]],126,200,\backslash$table$[[\backslash$table$[[85,950],[40,450]]]],\backslash$table$[[\backslash$table$[[8,200],[40,450],[61,570]]]],\frac{?}{\text{b}\text{a}\text{r}}(102,884)$