The T-accounts for the Abc Company below summarize its production activity for the year. REQUIRED: Calculate the ending T-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. Raw Materials Inventory Factory Wages Payable 40,000 24,000 112,000 73,000 9,000 39,000 0 Work in Process Inventory Factory Overhead 24,000 139,000 7,800 83,200 63,500 50,000 88,200 32,400 35,200 6,000 Finished Goods Inventory 159,000 123,000 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) g. Actual overhead incurred h. Overhead applied i. The amount of over-or underapplied overhead j. Use dropdown button to indicate whether overhead is over- or underapplied. Underapplied k. Cost of goods sold (after closing over-or underapplied overhead)