The following T-accounts represent September activity.

Required:

Compute the missing amounts indicated by the letters (a) through (i).

Materials Inventory
BB (9/1)	8,500
	(a)	3,700
		(b)
EB (9/30)	9,300

Work-In-Process Inventory
BB (9/1)	24,200
	178,600	(e)
	121,000
	90,500
EB (9/30)	16,100

Finished Goods Inventory
BB (9/1)	14,500
	(e)	(f)
EB (9/30)	(g)

Cost of Goods Sold
	396,000

Applied Overhead Control
		(d)

Manufacturing Overhead Control
	121,000
	3,700
	36,200
	32,600
	3,700

Wages Payable
		124,300
162,000		(c)
		36,200
		119,500	EB (9/30)

Accumulated DepreciationPlant & Equipment
		202,400	BB (9/1)
		(h)
		235,000	EB (9/30)

Accounts PayableMaterial Suppliers
		95,000

Prepaid Expenses
BB(9/1)	24,200
		(i)
EB(9/30)	20,500