The following events occurred over the course of a year at Vaughn Corp., which uses a job order costing system:

1.	Direct materials purchases totaled $586,000. Vaughn Corp tracks its direct materials separately from its indirect materials. Purchases were made on account.
2.	$133,000 of indirect materials were used in production. Vaughn uses a separate Supplies Inventory account for indirect materials.
3.	$569,000 of direct materials were used in production.
4.	The direct labor payroll was $791,000 (credit Wages Payable).
5.	Other manufacturing overhead costs incurred during the year totaled $675,000.
6.	Vaughn applies overhead based on a predetermined overhead rate of $22 per machine hour. The company used 52,000 machine hours during the year.
7.	During the year, Vaughn transferred goods costing $2,450,000 into the Finished Goods Inventory account.
8.	Vaughn sold products with a manufacturing cost of $2,398,000 to customers during the year.

Prepare T-accounts for the following accounts: Direct Materials Inventory, Work in Process Inventory, Manufacturing Overhead Control, and Finished Goods Inventory. Record the transactions from part (a) in the T-accounts and calculate ending account balances. Assume the following beginning account balances (Post entries in order presented in the problem):

Account		Balance
Direct Materials Inventory		$32,000
Work in Process Inventory		$21,000
Finished Goods Inventory		$40,000

Direct Materials Inventory
choose an option Bal.	enter a debit amount	choose an option Bal.	enter a credit amount
choose a transaction number from 1 to 10 for all below	Debit	choose a transaction number (1)(2)(3)(4)(5)(6)(7)(8)	enter a credit amount
choose an option Bal.	enter a debit amount	choose an option Bal.	enter a credit amount

Work in Process Inventory
choose an option Bal.	enter a debit amount	choose an option Bal.	enter a credit amount
1,2....10	enter a debit amount	choose a transaction number (1)(2)(3)(4)(5)(6)(7)(8)	enter a credit amount
1,2....	enter a debit amount	choose a transaction number (1)(2)(3)(4)(5)(6)(7)(8)	enter a credit amount
1,2....	enter a debit amount	choose a transaction number (1)(2)(3)(4)(5)(6)(7)(8)	enter a credit amount
choose an option Bal.	enter a debit amount	choose an option Bal.	enter a credit amount

Manufacturing Overhead
1,2...	enter a debit amount	choose a transaction number (1)(2)(3)(4)(5)(6)(7)(8)	enter a credit amount
1,2....	enter a debit amount	choose a transaction number (1)(2)(3)(4)(5)(6)(7)(8)	enter a credit amount
choose an option Bal.	enter a debit amount	choose an option Bal.	enter a credit amount

Finished Goods Inventory
choose an option Bal.	enter a debit amount	choose an option Bal.	enter a credit amount
1,2....			enter a credit amount
choose an option Bal.	enter a debit amount	Bal.	enter a credit amount