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.

Materlals of $$79,300$ were purchased during the month, and the balance in the Materlals Inventory account Increased by $$7,100$

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

The balance in the Finished Goods Inventory account decreased by $$21,800$ during the month before any proration of under$-$ or

overapplied overhead.

Total credits to the Wages Payable account amounted to $$137,400$ for direct and Indirect labor.

Factory depreclation totaled $$34,800.$

Overhead was overapplied by $$18,600.$ Overhead other than Indirect labor, Indirect materlals, and depreclation Incurred was

$$56,950,$ 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.

Requlred:

Complete the T$-$accounts. Not all amount fields to be populated have accompanying descriptions.The following T$-$accounts represent September activity for Kelly Tools: $\backslash$table$[[$De$,$terials,$\backslash$table$[[$Inventory$],[$Credit$]]],[\backslash$table$[[$Ending$],[$Balance$],[((9)/(30))$