ZQ manufactures customized asset monitoring system for oil and gas companies. ZQ uses job order costing to determine their product costs. The following information are for the beginning balances of inventories as at November 1:

	1-Nov
Raw materials inventory	13,800
Manufacturing supplies	6,200
Under or Over-applied manufacturing overhead (MOH)	0
WIP - Job 150	27,800
WIP - Job 160	15,600
Finished goods inventory	0

Costs incurred during June:

Purchase of raw materials	$55,700
Purchase of manufacturing supplies	$11,400

Costs of Direct materials used for the following jobs:

Job 150	$5,000
Job 160	22,000
Job 170	28,500
Job 180	18,400
Total	$68,900

Costs of Direct Labor used for the following jobs:

	Labor hours	$ rate per hour	Total costs $
Job 150 (1,200 hours x $19 per hour)	1,200	19	$22,800
Job 160 (1,300 hours x $19 per hour)	1,300	19	$24,700
Job 170 (2,100 hours x $19 per hour)	2,100	19	$39,900
Job 180 (1,500 hours x $19 per hour)	1,300	19	$24,700
Total direct labor incurred in November	5,900		$112,100
Total Indirect labor Cost in November			$9,000

Additional information
Manufacturing supplies cost incurred during November:	$12,300
Depreciation of factory equipment for November:	$6,000
Miscellaneous MOH costs for November	$8,000
Applied MOH @ $5 per direct labor hour	$5.0
Jobs 150, 160 and 170 are completed during November.
Jobs 150 and 160 are delivered to the customers during November.

Required:

Prepare T Accounts and determine the ending balances of: - Work-in-Process inventory - Finished Goods inventory - Costs of Goods Sold