The following T-accounts represent September activity:

Required:

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

Materials Inventory
BB (9/1)	8,000
	(a)	5,100
		(b)
EB (9/30)	9,600

Work-In-Process Inventory
BB (9/1)	20,800
	179,200
	121,000
	98,300
EB (9/30)	17,000

Finished Goods Inventory
BB (9/1)	14,900
	(e)	(f)
EB (9/30)	(g)
Cost of Goods Sold
	396,900

Applied Overhead Control
		(d)

Manufacturing Overhead Control
	121,000
	5,100
	36,200
	34,000
	2,500
Wages Payable
		124,300
162,000		(c)
		36,200
		119,500	EB (9/30)

Accumulated DepreciationPlant & Equipment
		203,000	BB (9/1)
		(h)
		237,000	EB (9/30)

Accounts PayableMaterial Suppliers
		105,000
Prepaid Expenses
BB(9/1)	23,500
		(i)
EB(9/30)	21,000

Materials Inventory					Work-In-Process Inventory
Beg. bal.(9/1)	8,000				Beg. bal.(9/1)	20,800
		5,100				179,200
						121,000
						98,300
End. bal.(9/30)	9,600				End. bal.(9/30)	17,000
Finished Goods Inventory					Cost of Goods Sold
Beg. bal.(9/1)	14,900				Beg. bal.(9/1)
End. bal.(9/30)					End. bal.(9/30)	0	0
Applied Overhead Control					Manufacturing Overhead Control
Beg. bal.(9/1)						121,000
						5,100
						36,200
End. bal.(9/30)	0	0				34,000
						2,500
Wages Payable					Accumulated DepreciationPlant & Equipment
Beg. bal.(9/1)					Beg. bal.(9/1)		203,000
	162,000	124,300
		36,200			End. bal.(9/30)		237,000
End. bal.(9/30)		119,500
Accounts PayableMaterial Suppliers					Prepaid Expenses
Beg. bal.(9/1)					Beg. bal.(9/1)	23,500
End. bal.(9/30)	0	0			End. bal.(9/30)	21,000

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