The following T-accounts represent November activity.

Additional Data

(a)	Materials of $112,700 were purchased during the month, and the balance in the Materials Inventory account increased by $10,900.
(b)	Overhead is applied at the rate of 150 percent of direct labor cost.
(c)	Sales are billed at 160 percent of cost of goods sold before the over- or underapplied overhead is prorated.
(d)	The balance in the Finished Goods Inventory account decreased by $29,600 during the month before any proration of under- or overapplied overhead.
(e)	Total credits to the Wages Payable account amounted to $200,000 for direct and indirect labor.
(f)	Factory depreciation totaled $56,580.
(g)	Overhead was underapplied by $24,760. Overhead other than indirect labor, indirect materials, and depreciation was $194,680, which required payment in cash. Underapplied overhead is to be allocated.
(h)	The company has decided to allocate 25 percent of underapplied overhead to Work-in-Process Inventory, 10 percent to Finished Goods Inventory, and the balance to Cost of Goods Sold. Balances shown in T-accounts are before any allocation.

The tollowing T-accounts represent November actvit Materials Inventory Work-In-Process Inventory 86 EB (1130 56 500 Finished Goods Inventory Cost of Goods Sold 32 000 Dir Materials 5 900 EB 30 104,000 Manufacturing Overhead Control Applied Manufacturing Overhead Wages Payable Sales Revenue 265, 500 643,200 Additional Date