Production data for the first week in November 2010 for Florida Fabricators were as follows:

Finished Goods Inventory, Nov. 1: $23,800
Finished Goods Inventory, Nov. 5: $0

Direct labor hours worked in the first week of November were 680 at a cost of $15 per direct labor hour. Machine hours worked that week were 1,200. Overhead for first week in November was as follows:
Depreciation ........$9,000
Supervisor salaries......14,400
Indirect labor ........ 8,350
Insurance ......... 2,800
Utilities ........... 2,250
Total ............ $36,800
Overhead is applied to production at a rate of $30 per machine hour. Underapplied or overapplied overhead is treated as an adjustment to Cost of Goods Sold at year-end.
All company jobs are consecutively numbered, and all work not in ending Finished Goods Inventory has been completed and sold. The only job in progress on November 5 was #417.
Determine the following balances on November 5:
a. the three raw material accounts
b. Work in Process Inventory
c. Cost of GoodsSold

WORK IN PROCESS INVENTORY Date Job No. Materia aborM 411 412 417 1,900 36 hours 10 hours 620 8 hours Machine Time (Overhead) 50 hours 30 hours 16 hours Nov. T 1,240 MATERIAL RECORDS Type Aluminum 8300 Steel Other Inv. 11/1 Purchases Issuances Inv. 11/5 $98,300 26,500 23,550 $58,700 34,200 25,900 s 7 s7 57 12,800 5,800