The following T-accounts represent September activity:

Required:

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

Materials Inventory
BB (9/1)	7,500
	(a)	4,800
		(b)
EB (9/30)	8,700

Work-In-Process Inventory
BB (9/1)	24,200
	182,100
	121,000
	99,000
EB (9/30)	19,400

Finished Goods Inventory
BB (9/1)	14,400
	(e)	(f)
EB (9/30)	(g)

Cost of Goods Sold
	396,900

Applied Overhead Control
		(d)

Manufacturing Overhead Control
	121,000
	4,800
	36,200
	26,300
	3,100

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

Accumulated DepreciationPlant & Equipment
		207,800	BB (9/1)
		(h)
		234,100	EB (9/30)

Accounts PayableMaterial Suppliers
		105,000

Prepaid Expenses
BB(9/1)	23,400
		(i)
EB(9/30)	20,300