The following T-accounts represent November activity. Materials Inventory EB (11/30) 56,400 Finished Goods Inventory EB (11/30) 100,000 | Manufacturing Overhead Control Wages Payable Work-In-Process Inventory 32,900 BB (11/1) Dir.Materials 86,300 Cost of Goods Sold Applied Manufacturing Overhead 268,500 Sales Revenue 688,500 Additional Data Materials of $113,200 were purchased during the month, and the balance in the Materials Inventory account increased by $11,900. Overhead is applied at the rate of 150 percent of direct labor cost. Sales are billed at 170 percent of cost of goods sold before the over- or underapplied overhead is prorated. The balance in the Finished Goods Inventory account decreased by $28,200 during the month before any proration of under-or overapplied overhead. Total credits to the Wages Payable account amounted to $204,000 for direct and indirect labor Factory depreciation totaled $52,480. Overhead was underapplied by $24,900. Overhead other than indirect labor, indirect materials, and depreciation was $200,920, which required payment in cash. Underapplied overhead is to be allocated. 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. Not all amount fields to be populated have accompanying descriptions. Materials Inventory Work-in-Process Inventory Beg. Bal. (11/1) Purchases Beg. Bal. (11/1) 32,900 Direct materials Indirect materials Direct materials 86,300 Direct labor Overhead applied End. Bal. (11/30) 56,400 Bal 119,200 End. Bal. (11/30) 119,200 Finished Goods Inventory Cost of Goods Sold Beg. Bal. (11/1) Beg. Bal. (11/1) Bal 100,000 End. Bal. (11/30) 100,000 End. Bal. (11/30) Manufacturinn Overhead Contrat Beg. Bal. (11/1) Indirect materials Manufacturing Overhead Control Applied Manufacturing Overhead Beg. Bal. (11/1) 268,500 End Bal. (11/30) 268,500 End. Bal. (11/30) Wages Payable Sales Revenue Beg. Bal. (11/1) Beg. Bal. (11/1) 688,500 Direct labor End. Bal. (11/30) 688,500 End. Bal. (11/30)