Tyler Enterprises makes an assortment of computer support equipment. Dana Josephs,

the new controller for the organization, can find only partial information for the past

two months, whichis presented below.

Account/Transaction May June

Materials Inventory, Beginning $ 36,240 $ e

Workin Process Inventory, Beginning 56,480 f

Finished Goods Inventory, Beginning 44,260 g

Materials Purchased : a 96,120

Direct Materials Requested 82,320 h

Direct Labor Costs b 72,250

Manufacturing Overhead Applied 53,200 i

Cost of Units Completed c 221,400

Cost of Units Sold 209,050 j ,

Materials Inventory, Ending 38,910 41,950

Workin Process Inventory, Ending d k

Finished Goods Inventory, Ending 47,940 51,180

The current year's predetermined overhead rate is 80 percent of direct labordollars.

Using the data provided and T accounts, compute the unknownvalues.