The following data (in thousands) pertain to 2017:

A partial listing of costs incurred during December at Rooks Corporation appears below:

The following data (in thousands) pertain to 2017:

Direct Materials and supplies purchased on credit $900

Direct materials used 810

Indirect materials issued to various production departments 200

Direct manufacturing labor 1,500

Indirect manufacturing labor incurred by various production departments 800

Depreciation on building and manufacturing equipment 500

Miscellaneous manufacturing overhead incurred by various production department 650

Manufacturing overhead allocated at 160% of direct manufacturing labor cost 2,080

Cost of goods manufactured 5,120

Revenues 9,000

Cost of goods sold (before adjustment for under/or/overallocated manufacturing overhead) 4,020

Inventories December 31, 2016 (not 2017)

Materials Control 200

Work-in-process control 70

Finished goods control 600

Show posted T-accounts for all inventories, Cost of Goods Sold, Manufacturing Overhead Control, and Manufacturing Overhead Allocated.