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)	4,300
		(b)
EB (9/30)	9,700

Work-in-Process Inventory
BB (9/1)	22,300
	180,500	(e)
	121,000
	94,000
EB (9/30)	17,700

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

Cost of Goods Sold
	402,800

Applied Overhead Control
		(d)

Manufacturing Overhead Control
	121,000
	4,300
	36,200
	31,600
	3,200

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

Accumulated DepreciationPlant & Equipment
		204,100	BB (9/1)
		(h)
		235,700	EB (9/30)

Accounts PayableMaterial Suppliers
		100,000

Prepaid Expenses
BB(9/1)	24,300
		(i)
EB(9/30)	21,100