The following T-accounts represent November activity. Additional Data - Materials of $113,800 were purchased during the month, and the balance in the Materials Inventory account increased by $11,300. - Overhead is applied at the rate of 150 percent of direct labor cost. - Sales are billed at 190 percent of cost of goods sold before the over-or underapplied overhead is prorated. - The balance in the Finished Goods Inventory account decreased by $28,700 during the month before any proration of under- or overapplied overhead. - Total credits to the Wages Payable account amounted to $202,000 for direct and indirect labor. - Factory depreclation totaled $41,290. - Overhead was underapplied by $24,780. Overhead other than indirect labor, indirect materials, and depreciation was $199,990, which required payment in cash. Underapplied overhead is to be allocated. - The company has decided to allocate 30 percent of underapplied overhead to Work-in-Process Inventory, 20 percent to Finished Goods Inventory, and the balance to Cost of Goods Sold. Balances shown in T-accounts are before any allocation. Required: Complete the T-accounts. Not all amount fields to be populated have accompanying descriptions. \begin{tabular}{|l|l|l|l|l|l|l|l|l|} \multicolumn{2}{c|}{ Wages Payable } & \multicolumn{1}{c|}{ Sales Revenue } \\ \hline Beg. Bal. (11/1) & & & & Beg. Bal. (11/1) & & 763,800 & \\ \hline & & & Direct labor & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular}