The following T-accounts represent November activity. Materials Inventory EB (11/30) 56,100 Work-In-Process Inventory BB (11/1) 32,700 Dir.Materials 85,900 Finished Goods Inventory EB (11/30) 100,000 Cost of Goods Sold Manufacturing Overhead Control Applied Manufacturing Overhead 265,500 Wages Payable Sales Revenue 802,000 Additional Data Materials of $115,400 were purchased during the month, and the balance in the Materials Inventory account increased by $10,400. Overhead is applied at the rate of 150 percent of direct labor cost. Sales are billed at 200 percent of cost of goods sold before the over- or underapplied overhead is prorated. The balance in the Finished Goods Inventory account decreased by $29,000 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 $44,200. Overhead was underapplied by $25,420. Overhead other than indirect labor, indirect materials, and depreciation was $200,620, 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, 10 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.

The following T-accounts represent November activity. Materials Inventory EB (11/30) 56,100 Work-In-Process Inventory BB (11/1) 32,700 Dir. Materials 85,900 Cost of Goods Sold Finished Goods Inventory EB (11/30) 100,000 Manufacturing Overhead Control Applied Manufacturing Overhead 265,500 Sales Revenue 802,000 Wages Payable A