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The following T-accounts record the operations of Roddick Co.: Direct Materials Beginning Balance 25,000 ? 244,000 Ending Balance 19,000 Beginning Balance Direct Material Direct

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The following T-accounts record the operations of Roddick Co.: Direct Materials Beginning Balance 25,000 ? 244,000 Ending Balance 19,000 Beginning Balance Direct Material Direct Labor Overhead Work in Process 37,000 ? 165,000 ? ? Ending Balance 28,000 Finished Goods Beginning Balance 43,000 COGM ? 643,000 COGS Ending Balance 15,000

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