LO$.4($Simple inventory calculation$)$ Production data for the first week in November

$2013$ for Florida Fabricators were as follows:

WORK IN PROCESS INVENTORY

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

Finished Goods Inventory, Nov. $5$: $$0$

MATERIAL RECORDS

Direct labor hours worked in the first week of November were $680$ at a cost of $$15$ per

DL hour. Machine hours worked that week were $1,200.$ Overhead for the first week in

November was as follows:

Overhead is applied to production at a rate of $$30$ per machine hour. Underapplied or

overapplied OH 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 inventory accounts

b$.$ Work in Process Inventory

c$.$ Cost of Goods Sold