The following incomplete information is provided in relation to Kinney Ltd for the month of ICllctober. [i] Dpening balances: Raw materials $21,500 Work in process (WIP) 543,300 Finished goods $77,600 [ii] Closing balances Raw material $23,400 WlP $33,200 Finished goods $46,800 (iii) The actual labour rate is 515 per hour, and overhead is applied at the rate of $16.50 per direct labour hour. (iv) Jobs sold during the month were sold for $421,000 (credit sales). The cost of the goods sold during the month was $352,000. (v) Indirect material worth 55,600 were issued to production during October. (vi) A total of 8.450 labour hours were worked during normal working hours. Employees also worked an additional 550 hours of overtime during the month. Overtime hours are paid at a rate of 150% of the normal hourly rate. (vii) Sundry manufacturing overhead costs incurred during Dctober were $120,000. Required: (a) Complete the relevant T- accounts [provided on next page) to show the ow of costs through the company's manufacturing accounts and answer the questions provided. (8 marks}