The following T-accounts represent November activity. Materials Inventory EB (11/30) 57,000 Finished Goods Inventory EB (11/30) 98,000 | Manufacturing Overhead Control Additional Data Wages Payable Work-In-Process Inventory BB (11/1) Dir.Materials 33,200 87,100 Cost of Goods Sold Applied Manufacturing Overhead 265,500 Sales Revenue 644,800 Materials of $115,100 were purchased during the month, and the balance in the Materials Inventory account increased by $10,900. Overhead is applied at the rate of 150 percent of direct labor cost. Sales are billed at 160 percent of cost of goods sold before the over- or underapplied overhead is prorated. The balance in the Finished Goods Inventory account decreased by $28,000 during the month before any proration of under- or overapplied overhead. Total credits to the Wages Payable account amounted to $201,000 for direct and indirect labor. Factory depreciation totaled $46,730. Overhead was underapplied by $25,480. Overhead other than indirect labor, indirect materials, and depreciation was $203,150, 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.