The following T-accounts represent September activity for Kelly Tools: Additional Date - Sales are bilied 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 Woges Payable account amounted to $135,300 for direct and indirect 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.Ppocess inventory, 23 percent to Finished Goods Inventory, and the batance 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. \begin{tabular}{|c|c|c|} \hline \multicolumn{2}{|c|}{ Salas Revenue } \\ \hline \multicolumn{1}{|c|}{ Dobit } & \multicolumn{1}{|c|}{ Crodit } \\ \hline Boginning Balance (9/1) & & \\ \hline & & 479,500 \\ \hline Ending Balance (9/30) & & 479,500 \\ \hline & \\ \hline \end{tabular}