The following transactions occurred during the month of October:

5-Oct Raw materials totaling $15,000 were purchased on account.

8-Oct Direct materials totaling $6,000 were placed in production.

10-Oct Indirect materials totaling $1,000 were placed in production.

1. Set up T-accounts for raw materials inventory, work-in-process inventory, manufacturing overhead, and accounts payable.

2. Use the T-accounts established in part1to record the transactions for October.