The following T-accounts represent November activity. Materials Inventory Work-In-Process Inventory EB(11/30) 56,400 BB(11/1) 32,600 Dir.Materials 86,200 Finished Goods Inventory Cost of Goods Sold EB(11/30) 101,000 Manufacturing Overhead Control Applied Manufacturing Overhead Actual 264,000 Wages Payable Sales Revenue 725,400 Additional Data ? Materials of $113,600 were purchased during the month, and the balance in the Materials Inventory account increased by $11,000. ? Overhead is applied at the rate of 150 percent of direct labor cost. ? Sales are billed at 180 percent of cost of goods sold before the over- or underapplied overhead is prorated. ? The balance in the Finished Goods Inventory account decreased by $28,600 during the month before any proration of under- or overapplied overhead. ? Total credits to the Wages Payable account amounted to $202,000 for direct and indirect labor. ? Factory depreciation totaled $48,200. ? Overhead was underapplied by $25,080. Overhead other than indirect labor, indirect materials, and depreciation was $198,480, which required payment in cash. Underapplied overhead is to be allocated. ? The company has decided to allocate 25 percent of underapplied overhead to Work-in-Process Inventory, 15 percent to Finished Goods Inventory, and the balance to Cost of Goods Sold. Balances shown in T-accounts are before any allocation. Required: Complete the T-accounts. (Record the transactions in the given order. Omit the "$" sign in your response.) Materials Inventory Balance 11/1 Direct materials Purchases Indirect materials Balance 11/30 56,400 Work-in-Process Inventory Balance 11/1 32,600 Direct materials 86,200 Direct labor Overhead applied Balance 11/30 Proration Balance 11/30 Finished Goods Inventory Balance 11/1 Balance 11/30 101,000 Proration Balance 11/30 Cost of Goods Sold Proration Manufacturing Overhead Control Indirect material Indirect labor Factory depreciation Other overhead Applied Manufacturing Overhead 264,000 Wages Payable Direct labor Indirect labor Sales Revenue 725,400