The following T$-$accounts represent September activity for Kelly Tools:

Additional Data

Sales are billed at $175$ percent of Cost of Goods Sold before the over$-$ or underapplied overhead is prorated.

Materials of $$81,700$ were purchased during the month, and the balance in the Materials Inventory account increased by $$8,300$

Overhead is applied at the rate of $210$ percent of direct materials cost.

The balance in the Finished Goods Inventory account decreased by $$23,600$ during the month before any proration of under$-$ or overapplied overhead.

Total credits to the Wages Payable account amounted to $$139,200$ for direct and indirect labor.

Factory depreciation totaled $$36,600.$

Overhead was overapplied by $$19,800.$ Overhead other than indirect labor, indirect materials, and depreciation incurred was $$58,750,$ which required payment in cash. Overapplied overhead is to be allocated.

The company has decided to allocate $12$ percent of overapplied overhead to Work$-$in$-$Process Inventory, $23$ percent to Finished Goods Inventory, and the balance to Cost of Goods Sold. Balances shown in T$-$accounts are before any allocation.

$\backslash$table$[[$Materials Inventory$],[$Debit$,$Credit$],[$Beginning Balance $(9/1),],[$Purchases$,,$Direct materials$],[,$Indirect materials$],[$Ending Balance $(\frac{9}{30}),42,100,],[$Finished Goods Inventory$],[$Debit$,$Credit$],[$Beginning Balance $(9/1)],[$Balance before proration,$70,300,],[,,],[$Ending Balance $(\frac{9}{30}),70,300,]]$

Required:

Complete the T$-$accounts. Not all amount fields to be populated have accompanying descriptions.