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

Materials Inventory
BB (9/1)	7,500
	(a)	3,500
		(b)
EB (9/30)	8,700

Work-In-Process Inventory
BB (9/1)	23,500
	181,100
	121,000
	100,300
EB (9/30)	18,700

Finished Goods Inventory
BB (9/1)	14,800
	(e)	(f)
EB (9/30)	(g)

Cost of Goods Sold
	397,200

Applied Overhead Control
		(d)

Manufacturing Overhead Control
	121,000
	3,500
	36,200
	31,100
	3,000

Wages Payable
		124,300
162,000		(c)
		36,200
		119,500	EB (9/30)

Accumulated DepreciationPlant & Equipment
		204,100	BB (9/1)
		(h)
		235,200	EB (9/30)

Accounts PayableMaterial Suppliers
		105,000

Prepaid Expenses
BB(9/1)	25,000
		(i)
EB(9/30)	22,000