The following T-accounts for the Fitzpatrick Company represent April activity.

Required:

Compute the missing amounts indicated by the letters (a) through (i).

Materials Inventory
Debit		Credit
Beginning Balance (4/1)	16,500
	(a)	5,300
		(b)
Ending Balance (4/30)	17,900

Work-in-Process Inventory
Debit		Credit
Beginning Balance (4/1)	20,600
	161,500	(e)
	109,200
	86,700
Ending Balance (4/30)	20,900

Finished Goods Inventory
Debit		Credit
Beginning Balance (4/1)	15,300
	(e)	(f)
Ending Balance (4/30)	(g)

Cost of Goods Sold
Debit		Credit
	346,600

Applied Overhead Control
Debit		Credit
		(d)

Manufacturing Overhead Control
Debit		Credit
	115,600
	5,300
	32,100
	17,300
	3,900

Wages Payable
Debit		Credit
		107,300	Beginning Balance (4/1)
	148,500	(c)
		32,100
		98,500	Ending Balance (4/30)

Accumulated DepreciationPlant and Equipment
Debit		Credit
		182,800	Beginning Balance (4/1)
		(h)
		200,100	Ending Balance (4/30)

Accounts PayableMaterial Suppliers
Debit		Credit
		91,800

Prepaid Expenses
Debit		Credit
Beginning Balance (4/1)	21,900
		(i)
Ending Balance (4/30)	18,000