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The following T-accounts represent September activity: Required: Compute the mis

ID: 2547933 • Letter: T

Question

The following T-accounts represent September activity:

Required:

Compute the missing amounts indicated by the letters (a) through (i).

Materials Inventory

BB (9/1) 8,000

(a) 5,200

(b)

EB (9/30) 8,800

Work-In-Process Inventory

BB (9/1) 21,800

179,100

121,000

94,000

EB (9/30) 15,900

Finished Goods Inventory

BB (9/1) 13,500

(e) (f)

EB (9/30) (g)

Cost of Goods Sold

397,000

Applied Overhead Control

(d)

Manufacturing Overhead Control

121,000

5,200

36,200

34,300

3,500

Wages Payable

124,300

162,000 (c)

36,200

119,500 EB (9/30)

Accumulated Depreciation—Plant &

Equipment

204,500 BB (9/1)

(h)

238,800 EB (9/30)

Accounts Payable—Material Suppliers

100,000

Prepaid Expenses

BB(9/1) 24,000

(i)

EB(9/

Materials Inventory Work-In-Process Inventory Beg. bal.(9/1) 8,000 Beg. bal.(9/1) 21,800 5,200 179,100 121,000 94,000 End. bal.(9/30) 8,800 End. bal.(9/30) 15,900 Finished Goods Inventory Cost of Goods Sold Beg. bal.(9/1) 13,500 Beg. bal.(9/1) End. bal.(9/30) End. bal.(9/30) Applied Overhead Control Manufacturing Overhead Control Beg. bal.(9/1) 121,000 5,200 36,200 End. bal.(9/30) 34,300 3,500 Wages Payable Accumulated Depreciation—Plant & Equipment Beg. bal.(9/1) Beg. bal.(9/1) 204,500 162,000 124,300 36,200 End. bal.(9/30) 238,800 End. bal.(9/30) 119,500 Accounts Payable—Material Suppliers Prepaid Expenses Beg. bal.(9/1) Beg. bal.(9/1) 24,000 End. bal.(9/30) End. bal.(9/30) 20,500

Explanation / Answer

Materials inventory

Materials inventory

work in process inventory beg bal 8,000 Beg bal 21,800 a) 100,000 5,200 179,100 94,000 b) 121,000 end bal 8,800 94,000 400,000 End bal 15,900 finished goods inventory Applied overhead control Beg bal 13,500 179,100 d) e) 400,000 397,000 f) EB (g) 16,500 Wages payable Accumulated depreciation 162,000 124,300 204,500 121,000 ( c) 34,300 (h) 36,200 119,500 EB 238,800 EB prepaid expense BB 24,000 3,500 i EB 20,500 cost of goods sold Accounts payable-Materials suppliers Beg bal 0 Beg,bal 397,000 100,000 end bal 397,000 end bal 100,000