[The following information applies to the questions displayed below.) Information on Kwon Manufacturing's activities for its first month of operations follows: a. Purchased $101,900 of raw materials on credit. b. Materials requisitions show the following materials used for the month. Job 201 Job 202 Total direct materials Indirect materials $ 50,100 25,500 75,600 10,520 Total materials used $ 86,120 c. Time tickets show the following labor used for the month. Job 201 Job 202 Total direct labor Indirect labor Total labor used $ 41,100 14,500 55,600 26,100 $ 81,700 Check my work d. Applied overhead to Job 201 and to Job 202 using a predetermined overhead rate is 80% of direct materials cost. e. Transferred Job 201 to Finished Goods Inventory. f. (1) Sold Job 201 for $169,460 on credit. (2) Record cost of goods sold for Job 201. g. Incurred the following actual other overhead costs for the month. Depreciation of factory equipment Rent on factory building (payable) Factory utilities (payable) $ 33,900 690 990 4,900 Total other factory overhead costs $ 40,480 Expired factory insurance Post entries for transactions a through g to the T-accounts. Each of T-accounts started the month with a zero balance.