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$[$The following information applies to the questions displayed below.$]$

Information on Kwon Manufacturing$$s activities for its first month of operations follows:

Purchased $$100,000$ of raw materials on credit.

Materials requisitions show the following materials used for the month.

Job $201$ $ $48,200$

Job $20223,600$

Total direct materials $71,800$

Indirect materials $8,620$

Total materials used $ $80,420$

Time tickets show the following labor used for the month.

Job $201$ $ $39,200$

Job $20212,600$

Total direct labor $51,800$

Indirect labor $24,200$

Total labor used $ $76,000$

Applied overhead to Job $201$ and to Job $202$ using a predetermined overhead rate of $80\%$ of direct materials cost.

Transferred Job $201$ to Finished Goods Inventory.

Sold Job $201$ for $$163,760$ on credit.

Incurred the following actual other overhead costs for the month.

Depreciation of factory equipment $ $32,000$

Rent on factory building $($payable$)500$

Factory utilities $($payable$)800$

Expired factory insurance $3,000$

Total other factory overhead costs $ $36,300$

Post entries for transactions a through g to the T$-$accounts. Each of T$-$accounts started the month with a zero balance.