The Polaris Company uses a job-order costing system. The following transactions occurred in October: a. Raw materials purchased on account, $210,000. b. Raw materials used in production, $191,000 (\$152,800 direct materials and $38,200 indirect materials). c. Accrued direct labor cost of $49,000 and indirect labor cost of $20,000, d. Depreciation recorded on factory equipment, $104,000. e. Other manufacturing overhead costs accrued during October, $129,000 1. The company applies manufactuting overhead cost to production using a predetermined rate of $9 per machine-hour. A total of 76.500 machine-hours were used in October. 9. Jobs costing $513.000 according to their job cost sheets were completed during October and transferred to Finished Goods. h. Jobs that had cost $449,000 to complete according to their job cost sheets were shipped to customers during the month. These jobs were sold on account at 30% above cost. Prepare T-accounte for Manufecturing Overheod and Work in Frocessi. Post the relevant transactions trom above to. tach account. Compute the ending balance in each account, assuming that Work in Process has a beginning balance of $33,000