The following T-accounts represent November activity.

Materials Inventory
EB (11/30)	55,400

Work-In-Process Inventory
BB (11/1)	31,600
Dir.Materials	85,600

Finished Goods Inventory
EB (11/30)	100,000

Cost of Goods Sold

Manufacturing Overhead Control

Applied Manufacturing Overhead
		256,500

Wages Payable

Sales Revenue
		649,600

Additional Data

(a)	Materials of $112,400 were purchased during the month, and the balance in the Materials Inventory account increased by $11,400.
(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 $28,100 during the month before any proration of under- or overapplied overhead.
(e)	Total credits to the Wages Payable account amounted to $199,000 for direct and indirect labor.
(f)	Factory depreciation totaled $39,920.
(g)	Overhead was underapplied by $26,040. Overhead other than indirect labor, indirect materials, and depreciation was $199,220, which required payment in cash. Underapplied overhead is to be allocated.
(h)	The company has decided to allocate 20 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.