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)	4,000
		(b)
EB (9/30)	9,300

Work-In-Process Inventory
BB (9/1)	22,600
	181,500	(e)
	121,000
	84,200
EB (9/30)	19,000

Finished Goods Inventory
BB (9/1)	13,300
	(e)	(f)
EB (9/30)	(g)

Cost of Goods Sold
	397,700

Applied Overhead Control
		(d)

Manufacturing Overhead Control
	121,000
	4,000
	36,200
	30,700
	4,900

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

Accumulated DepreciationPlant & Equipment
		207,500	BB (9/1)
		(h)
		238,200	EB (9/30)

Accounts PayableMaterial Suppliers
		90,000

Prepaid Expenses
BB(9/1)	25,000
		(i)
EB(9/30)	20,100