Use the information below to answer the following two questions:

Ginseng Inc. uses a normal cost system to account for jobs it produces and closes out any over$-$or under$-$applied manufacturing overhead directly to Cost of Goods Sold at the end of each quarter. Beginning balances from the Balance Sheet on January $1$ are shown in the table below. The table uses the following abbreviations:

$RM=$ Raw Materials Inventory

WIP $=$ Work in Process Inventory

FG $=$ Finished Goods Inventory

MOH$=$ Manufacturing Overhead

PP&E $=$ Property, Plant & Equipment

$\frac{A}{P}=$ Accounts Payable

$\frac{R}{E}=$ Retained Earnings

Beg $=$ Beginning Balance

End $=$ Ending Balance

A summary of transactions completed in the quarter are shown below in $$1,000\text{'}$s:

a$.$ Raw materials purchased on account

b$.$ Raw materials used in production $(80\%$ were direct; the remainder indirect$)$

c$.$ Salaries & wages paid in cash $(70\%$ direct; $20\%$ indirect; $10\%$ selling & admin$)$

d$.$ Depreciation on PP&E $(90\%$ manufacturing; the remainder selling & admin$)$

c$.$ Factory utility expenses paid on account

f$.$ Advertising expenses paid in cash

g$.$ Manufacturing overhead applied to production

h$.$ Cost of goods manufactured

i$.$ Cash sales to customers

j$.$ Cost of goods sold $($unadjusted$)$

$\backslash$table$[[$$$,30],[$$$,100],[$$$,50],[$$$,60],[$$$,28],[$$$,15],[$$$,99],[$$$,204],[$$$,450],[,180]]$

k$.$ Underapplied or overapplied overhead closed entirely to Cost of Goods Sold

$?$

To answer the following two questions, enter the numbers relevant for each calculation into the table below using positive numbers to designate increases to an account balance and negative numbers to designate decreases.

Beg

a$.$

b$.$

c$.$

d$.$

e$.$

f$.$

g$.$

h$.$

i$.$

j$.$

k$.$

End

$\backslash$table$[[$Cash$,RM,$WIP,$FG,$MOH,PP&E$,=,\frac{A}{P},\frac{R}{E}$