The following T-accounts represent September activity.

Required:

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

Materials Inventory
BB (9/1)	7,000
	(a)	5,100
		(b)
EB (9/30)	9,700

Work-In-Process Inventory
BB (9/1)	20,800
	180,200	(e)
	121,000
	97,200
EB (9/30)	18,300

Finished Goods Inventory
BB (9/1)	14,200
	(e)	(f)
EB (9/30)	(g)

Cost of Goods Sold
	397,400

Applied Overhead Control
		(d)

Manufacturing Overhead Control
	121,000
	5,100
	36,200
	34,500
	3,600

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

Accumulated DepreciationPlant & Equipment
		204,800	BB (9/1)
		(h)
		239,300	EB (9/30)

Accounts PayableMaterial Suppliers
		105,000

Prepaid Expenses
BB(9/1)	24,400
		(i)
EB(9/30)	20,800