The T$-$accounts for the Huda Al Bayati Company below summarize its production activity for the year. REQUIRED: Calculate the ending $\frac{?}{\text{b}\text{a}\text{r}}(j)-$account balances for each account, then compute the amount for each of the manufacturing cost flows. Every yellow cell must include a valid formula, even if the result is $$0.$

$\backslash$table$[[$Raw Materials Inventory$],[48,500,28,000],[,11,200],[,]]$

$\backslash$table$[[$Work in Process Inventory$],[28,000,164,000],[84,000,],[92,400,],[,]]$

$\backslash$table$[[$Factory Wages Payable,$],[130,000,84,000],[,46,000],[,]]$

$\backslash$table$[[$Factory Overhead$],[11,200,92,400],[46,000,],[37,600,],[,]]$

$\backslash$table$[[$Finished Goods Inventory$],[164,000,131,000],[,],[,]]$

Required: Enter a valid formula to compute the amount for each of the following.

a$.$ Direct materials used

b$.$ Indirect materials used

c$.$ Direct labor used

d$.$ Indirect labor used

e$.$ Cost of goods manufactured

f$.$ Cost of goods sold $($before closing over$-$or underapplied overhead$)$

$\backslash$table$[[],[],[],[]]$