$[$The following information applies to the questions displayed below.$]$

Information on Kwon Manufacturing$$s activities for its first month of operations follows:

Purchased $$101,200$ of raw materials on credit.

Materials requisitions show the following materials used for the month.

Job $201$ $ $49,400$

Job $20224,800$

Total direct materials $74,200$

Indirect materials $9,820$

Total materials used $ $84,020$

Time tickets show the following labor used for the month.

Job $201$ $ $40,400$

Job $20213,800$

Total direct labor $54,200$

Indirect labor $25,400$

Total labor used $ $79,600$

Applied overhead to Job $201$ and to Job $202$ using a predetermined overhead rate of $80\%$ of direct materials cost.

Transferred Job $201$ to Finished Goods Inventory.

Sold Job $201$ for $$167,360$ on credit.

Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment $ $33,200$

Rent on factory building $($payable$)620$

Factory utilities $($payable$)920$

Expired factory insurance $4,200$

Total other factory overhead costs $ $38,940$

Exercise $15-8($Algo$)$ T$-$accounts for manufacturing activities LO P$1,$ P$2,$ P$3$

Post entries for transactions a through g to the T$-$accounts. Each of T$-$accounts started the month with a zero balance.