Cherry Cotta makes custom ordered clay pots for residential gardens. Below is cost information regarding its latest job.a$.$ Materials were purchased on account. $$18,996$b$.$ A materials requisition form shows an amount of materials required for this job, $10\%$ of which were used for general use. $$12,45010\%$c$.$ A labor time sheet shows the following.Job $345$EmployeeRoleHoursRateTotalT. WalkerCrafting$23$$$12\mathrm{.}50$$$287\mathrm{.}50$M$.$ FosterFiring$18$$$13\mathrm{.}75$$$247\mathrm{.}50$C$.$ WatsonMaintenance$6$$$11\mathrm{.}00$$$66\mathrm{.}00$K$.$ WillisSupervisor$10$$$23\mathrm{.}00$$$230\mathrm{.}00$$$831\mathrm{.}00$d$.$ The additional list below shows costs incurred.Factory Utilities $$395$Advertising Expense $$625$Administrative Duties $$348$Factory Depreciation $$487$Factory Property Taxes $$950$e$.$ At the beginning of the year, overhead costs and workload was estimated. Direct Labor hours drives the cost of overhead.Estimated Overhead Cost $$90,000$Estimated Direct Labor Hours $1,500$f$.$ By month's end, all previous jobs were completed, but only $80\%$ of the pots started this month were completed$\mathrm{.}80\%$g$.90\%$ of the previous batch of pots were sold, while $70\%$ of the pots completed this month were sold. $$22,000$Total Sales$90\%70\%$Required:$1.$ Complete the T$-$Accounts below.