Wright, Inc., manufactures brown paper grocery bags. During the month of November, the following occurred:
a. Purchased materials on account for $23,175.
b. Requisitioned materials totaling $19,000 for use in production.
c. Incurred direct labor payroll for the month of $17,850, with an average wage of $8.50 per hour.
d. Incurred and paid actual overhead of $15,500.
e. Charged manufacturing overhead to production at the rate of $7 per direct labor hour.
f. Transferred completed units costing $36,085 to finished goods.
g. Sold bags costing $30,000 on account for $36,000.
Beginning balances as of November 1 were:
Materials .............. $ 5,170
Work-in-Process Inventory ...... 11,200
Finished Goods Inventory ....... 2,630

Required:
1. Prepare the journal entries for the preceding events.
2. Calculate the ending balances of:
a. Materials Inventory
b. Work-in-Process Inventory
c. Overhead Control
d. Finished Goods Inventory