(The following information applies to the questions displayed below.] Information on Kwon Manufacturing's activities for its first month of operations follows: a. Purchased $101,300 of raw materials on credit. b. Materials requisitions show the following materials used for the month. Job 201 $ 49,500 Job 20 24,900 Total direct materials 74.400 Indirect materials 9.920 Total materials used $ 84,320 c. Time tickets show the following labor used for the month. Job 20 $ 40,500 Job 202 13,900 Total direct labor 54,400 Indirect labor 25,500 Total labor used $ 79,900 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 $167,660 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 $ 33,300 Rent on factory building (payable) 630 Factory utilities (payable) 930 Expired factory insurance Total other factory overhead costs $ 39,160 4. Award: 3.00 points Post entries for transactions a through g to the T-accounts. Each of T-accounts started the month with a zero balance. Raw Materials Inventory Work in Process Inventory Beginning Balance 0 Beginning Balance Ending balance Ending balance Factory Overhead Finished Goods Inventor Beginning Balance Beginning Balance Ending balance Ending balance Cost of Goods Sold Beginning Balance 0 Ending balance