The following T-accounts represent November activity. Materials Inventory EB (11/30) 55,500 Work-In-Process Inventory BB (11/1) 32,100 Dir. Materials 86,500 Cost of Goods Sold Finished Goods Inventory EB (11/30) 103,000 Manufacturing Overhead Control Applied Manufacturing Overhead 267,000 Sales Revenue 771,400 Wages Payable Additional Data Materials of $115,000 were purchased during the month, and the balance in the Materials Inventory account increased by $11,600. 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 $28,900 during the month before any proration of under-or overapplied overhead. Total credits to the Wages Payable account amounted to $206,000 for direct and indirect labor. Factory depreciation totaled $52,150. Overhead was underapplied by $25,580. Overhead other than indirect labor, indirect materials, and depreciation was $195,530, which required payment in cash. Underapplied overhead is to be allocated. The company has decided to allocate 25 percent of underapplied overhead to Work-in-Process Inventory, 15 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