The following T-accounts have been constructed from this year's records at Cardinal Health Pharmaceutical Company:

Raw Materials Bal 10,000 (b) 252,000 (a ) 247,000 5000 Work In Process Bal 6,000 (f) 506,000 (b) 161,000 (c) 154,000 (e) 192,500 7500 Finished Goods Bal 0 (g) 500,000 (f) 506,000 6000 Manufacturing Overhead (b) 91,000 (e) 192,500 (c ) 26,000 (d) 78,000 195,000 192,500 2500 (h)2500 Cost of Goods Sold (g) 500,000 (h) 2,500