The following information is available for a custom manufacturer.

$\backslash$table$[[$Inventories$,],[$Raw materials, beginning,$76,600],[$Work in process, beginning,$25,400],[$Finished goods, beginning,$18,100],[,],[$Costs incurred for the period,$],[$Raw materials purchases,$36,980],[$Direct materials used,$87,100],[$Direct labor used,$46,200],[,],[$Factory overhead $($actual$),19,200],[$Indirect materials used,$33,400],[$Indirect labor used,$8,660],[$Other overhead costs,$]]$

Cost of goods manufactured

Cost of goods sold

$$196,580$

$172,400$

a$)$ Compute the ending balance of raw materials inventory by completing its $T-$account.

b$)$ Compute the ending balance of work in process inventory by completing its T$-$account.

c$)$ Compute the ending balance of finished goods inventory by completing its T$-$account.

$\backslash$table$[[,,$Work in Process Inventory,$],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$