The Polaris Company uses a job-order casting system. The following transactions occurred in October a. Raw materials purchased on account, $210,000. b. Raw materials used in production. $190.000 ($152,000 direct materials and $38000 indirect materials). c. Accrued direct labor cost of $49.000 and indirect labor cost of $22.000 d. Depreciation recorded on factory equipment $105,000. e Other manufacturing overhead costs accrued during October, $129,000 The company applies manufacturing overhead cost to production using a predetermined fate of $10 per machine-hour A total of 76,400 machine-hours were used in October 9 Jobs costing $510,000 according to their job cost sheets were completed during October and transferred to Finished Goods. h. Jobs that had cost $447.000 to complete according to their job cost sheets were shipped to customers during the month. These jobs were sold on account at 32% above cost. Prepare T-accounts for Manufacturing Overhead and Work in Process Post the relevant transactions from above to each account. Compute the ending balance in each account, assuming that Work in Process has a beginning balance of 534,000. Manufacturing Overhead Work in Process fa Beg Bal 754000 End. Bal End. Bal 784.000