The following incomplete information is provided in relation to Newfield Ltd for the month of January.

(i) The actual labour rate is $12 per hour, and overhead is applied on the basis of $13.50 perdirect labour hour.

(ii) Jobs sold during the month were sold for $450,000 (credit sales). The cost of the goods soldduring the month was $385,000.

(iii) Office supplies inventory worth $4,700 were issued to production during January.

(iv) A total of 5,000 labour hours were worked during normal working hours. Total overheadpremiums incurred during the month are $4,200.

(v) Sundry manufacturing overhead costs incurred during January were $68,500.

Complete the T accounts providing the amounts to show the flow of costs through the company's manufacturing accounts.(NB: No entry is required to close the amount of over/under applied overhead in this part of the question) (6 marks)