Manufacturing Cost Flows with Machine Hours Allocation

On April $1,$ Telecom Manufacturing Company's beginning balances in manufacturing accounts and finished goods inventory were as follows:

Raw Materials$$35,000$Manufacturing Supplies$3,500$Work$-$in$-$Process$12,000$Manufacturing Overhead$0$Finished Goods$50,000$

During April, Telecom Manufacturing completed the following manufacturing transactions:

$1.$ Purchased raw materials costing $$60,000$ and manufacturing supplies costing $$2,000$ on account. $($Single Transaction$)$

$2.$ Requisitioned raw materials costing $$52,000$ to the factory.

$3.$ Incurred direct labor costs of $$18,000$ and indirect labor costs of $$6,500.$

$4.$ Used manufacturing supplies costing $$3,800.$

$5.$ Recorded manufacturing depreciation of $$11,000.$

$6.$ Miscellaneous payables for manufacturing overhead totaled $$8,500.$

$7.$ Applied manufacturing overhead, based on $2,500$ machine hours, at a predetermined rate of $$10$ per machine hour.

$8.$ Completed jobs costing $$90,500.$

$9.$ Finished goods costing $$95,750$ were sold.

$($a$)$ Prepare $"$T$"$ accounts showing the flow of costs through all manufacturing accounts, Finished Goods Inventory, and Cost of Goods Sold.

$($b$)$ Calculate the balances at the end of April for Work$-$in$-$Process Inventory and Finished Goods Inventory.

Enter transactions in the T$-$accounts in the order they appear using the first available answer box on the appropriate side.

Raw Materials Inventory$$Bal$.$

$35,000$

Answer $1$

Answer $2$

Answer $3$

Work$-$in$-$Process Inventory$$Bal$.$

$12,000$

Answer $4$

Answer $5$

Answer $6$

Answer $7$

Answer $8$

Answer $9$

Answer $10$

Bal.Answer $11$

Answer $12$

Finished Goods Inventory$$Bal$.$

$50,000$

Answer $13$

Answer $14$

Answer $15$

Answer $16$

Answer $17$

Bal.Answer $18$

Answer $19$

$$

Cost of Goods SoldAnswer $20$

Answer $21$

Accumulated Depreciation$-$ Factory AssetsAnswer $22$

Answer $23$

Accounts PayableAnswer $24$

Answer $25$

Answer $26$

Answer $27$

$$

Wages PayableAnswer $28$

Answer $29$

Other PayablesAnswer $30$

Answer $31$

Manufacturing SuppliesBal.

$3,500$

Answer $32$

Answer $33$

Answer $34$

$$

Manufacturing Overhead$$Bal$.0$Answer $35$

Answer $36$

Answer $37$

Answer $38$

Answer $39$

Answer $40$

Answer $41$

Answer $42$

Answer $43$