The following T-accounts represent September activity for Kelly Tools: Additional Data - Sales are billed at 175 percent of Cost of Goods Sold before the over-or underapplied overhead is prorated. - Materials of $76,500 were purchased during the month, and the balance in the Materials Inventory account increased by $5,700 - Overhead is applied at the rate of 210 percent of direct materials cost. - The balance in the Finished Goods Inventory account decreased by $19,700 during the month before any proration of under-or overapplied overhead. - Total credits to the Wages Payable account amounted to $135,300 for direct and Andirect labor. - Factory depreciation totaled $32,700. - Overhead was overapplied by $17,200. Overhead other than indirect labor, indirect materials, and depreciation incurred was $54,850, which required payment in cash. Overapplied overhead is to be allocated. - The company has decided to allocate 12 percent of overapplied overhead to Work-in-Process Inventory, 23 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 September activity for Kelly Tools: Additional Data - Sales are billed at 175 percent of Cost of Goods Sold before the over-or underapplied overhead is prorated. - Materials of $76,500 were purchased during the month, and the balance in the Materials Inventory account increased by $5,700 - Overhead is applied at the rate of 210 percent of direct materials cost. - The balance in the Finished Goods Inventory account decreased by $19,700 during the month before any proration of under-or overapplied overhead. - Total credits to the Wages Payable account amounted to $135,300 for direct and Andirect labor. - Factory depreciation totaled $32,700. - Overhead was overapplied by $17,200. Overhead other than indirect labor, indirect materials, and depreciation incurred was $54,850, which required payment in cash. Overapplied overhead is to be allocated. - The company has decided to allocate 12 percent of overapplied overhead to Work-in-Process Inventory, 23 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