The following T-accounts represent September activity for Kelly Tools: Work-in-Process Inventory Materials Inventory Debit Credit Debit Credit Ending Balance Beginning Balance 25,500 Finished Goods Inventory Debit Credit 43,300 (9/30) (9/1) Direct Ending Balance 71,100 121,400 Labor (9/30) Cost of Goods Sold Manufacturing Overhead Applied Debit Credit Debit Credit Manufacturing Overhead Control Debit Credit 133,140 Wages Payable Sales Revenue Debit Credit Debit Credit 539,000 Additional Data Sales are billed at 175 percent of Cost of Goods Sold before the over- or underapplied overhead is prorated. Materials of $83,300 were purchased during the month, and the balance in the Materials Inventory account increased by $9,100 Overhead is applied at the rate of 210 percent of direct materials cost. The balance in the Finished Goods Inventory account decreased by $24,800 during the month before any proration of under- or overapplied overhead.