The following incomplete information is provided in relation to Cranfield Ltd for the month of October. (i) Opening balances: WIP $ 1'." ,500 Finished goods $28,000 (ii) Closing balances Raw material $14,500 Finished goods $45,000 (iii) Overhead is applied on the basis of $7 per direct labour hour. (iv) The only unnished job at the end of October had incurred $12,000 of raw materials and $12,000 (800 hours) of direct labour. (v) Jobs sold during the month realised $220,000. The cost of the goods sold during the month was $160,000. (vi) Raw materials purchased during October - $25,500 (vii) A total of 7,000 direct labour hours were worked during the month. (viii) Actual manufacturing overhead costs incurred during October were $68,000. Required: Complete the relevant T accounts (Raw Material Inventory, Work in Process Inventory, Finished Goods Inventory, COGS, Sales, MOH) to show the ow of costs through the company's manufacturing accounts and answer the questions provided