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

1.	Direct materials purchases totaled $583,000.Corp tracks its direct materials separately from its indirect materials. Purchases were made on account.
2.	$132,000 of indirect materials were used in production. Corp 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 $690,000.
6.	Corp applies overhead based on a predetermined overhead rate of $21 per machine hour. The company used 51,000 machine hours during the year.
7.	During the year, Corp transferred goods costing $2,410,000 into the Finished Goods Inventory account.
8.	Corp 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

Account		Balance
Direct Materials Inventory		$36,000
Work in Process Inventory		$24,000
Finished Goods Inventory		$48,000

Direct Materials Inventory

Work in Process Inventory

Manufacturing Overhead

Finished Goods Inventory