The Fine manufacturing company uses job order costing system. The company uses machine hours to apply overhead cost to jobs. At the beginning of 2015 , the company estimated that 200,000 machine hours would be worked and $800,000 overhead cost would be incurred during 2015. The balances of raw materials, work in process (WIP), and finished goods at the heainnina of 2015 were as follows: The Fine manufacturing company recorded the following transactions during 2015: a Raw materials purchased on account, $900,000. b Raw materials were requisitioned for use in production, $775,000($700,000 direct materials and $75,000 indirect materials). c. Direct labor labor, $150,000; indirect labor, $220,000; sales commission, $180,000; and administrative salaries, $400,000. d Sales travel costs were $34,000. e Utility costs incurred in the factory, $86,000. f Advertising expenses were $360,000. g Depreciation for the year was $700,000 ( $560,000 relates to factory and $140,000 relates to selling and administrative activities). h Insurance expired during the year, $20,000($14,000 relates to factory operations and $6,000 relates to selling and administrative activities). i Fine manufacturing company worked 160,000 machine hours. Manufacturing overhead was applied to production. j Goods costing $1,800,000 were completed during the year. k The goods costing $1,740,000 were sold to customers for $3,000,000. Develop all the T accounts for this company