The following information is available for a custom manufacturer. Inventories Raw materials, beginning Work in process, beginning $ 39,100 13,500 Finished goods, beginning 9,850 Cost of goods manufactured 96,390 Cost of goods sold (not considering over- or underapplied overhead) Costs incurred for the period Raw materials purchases Direct materials used Direct labor used Factory overhead (actual) Indirect materials used 84,300 Sales 101,100 Indirect labor used Predetermined overhead rate based on direct materials used Other overhead costs 90% 1. Complete the T-accounts for each of the three inventory accounts using the data provided in the above table. 2. Compute overapplied or underapplied overhead. Complete this question by entering your answers in the tabs below. $ 19,560 45,450 23,900 10,400 17,500 5,400