The following are partially completed T$-$accounts for JJ Wock. The accountant needs help filling in the remaining details of the accounts before closing month$-$end and starting next month$$s transactions.

An illustration displays four t$-$accounts. The account name is displayed on top of the first T as D M Inventory. The left side shows two amounts. The first is the beginning balance in the amount of $500.$ Just below is the ending balance with a $1,300$ posting amount immediately below the $500$ balance. No transaction is posted on the right $($credit$)$ side.The account name is displayed on top of the second T as W I P Inventory. The left side shows two amounts. The first is the beginning balance in the amount of $2,300.$ Just below is the ending balance with a $4,500$ posting amount immediately below the $2,300$ balance. No transaction is posted on the right $($credit$)$ side.The account name is displayed on top of the third T as F G Inventory. The left side shows two amounts. The first is the beginning balance in the amount of $8,500.$ Just below is the ending balance with a $13,500$ posting amount immediately below the $8,500$ balance. No transaction is posted on the right $($credit$)$ side. The account name is displayed on top of the fourth T as C O G S$.$ One transaction is posted on the left $($debit$)$ side in the amount of $217,000.$

The only additional information available for this month includes payroll records and a few other items, as follows.

$1.$ JJ Wock paid $$91,000$ in total payroll costs this month, split evenly between hourly manufacturing worker wages and manufacturing supervisor salaries.

$2.$ It paid $$4,100$ in total utility costs: $80\%$ was for manufacturing facilities, and $20\%$ was for executive and administrative space.

$3.$ Buildings and equipment used in manufacturing are depreciated at a steady rate of $$19,000$ per month; buildings and office equipment in executive and administrative spaces are depreciated at a steady rate of $$12,000$ per month.

$4.$ Other indirect material and indirect labor costs amounted to $$3,200.$

Required

$1.$ Determine the COGS and COGM this month.

$2.$ Determine the total manufacturing costs for the month.

$3.$ Determine specific amounts for the following items this month: cost of direct materials used, cost of direct labor, and manufacturing overhead cost.

$4.$ How much cost did JJ Wock incur for purchases of direct materials this month?

$5.$ Enter the specific costs that should be debited or credited to each of the accounts above, and prove that the ending balances are correct.