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. - Materlals of $79,700 were purchased during the month, and the balance in the Materlals Inventory account increased by $7,300 - Overhead is applied at the rate of 210 percent of direct materials cost. - The balance in the Finished Goods Inventory account decreased by $22,100 during the month before any proration of under- or overapplied overhead. - Total credits to the Wages Payable account amounted to $137,700 for direct and Indirect labor. - Factory depreciation totaled $35,100. - Overhead was overapplied by $18,800. Overhead other than indirect labor, Indirect materials, and depreciation Incurred was $57,250, 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. Requlred: Complete the T-accounts. Not all amount fields to be populated have accompanying descriptions