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During the year, the following cvents accurred: 1. Drew purchased raw materials costing $114,000 on account. 3- Drew used 33,200 hokis of direct labor. The eompamy's average direct labor rate was $11 oo per hour (credit Wages Payable). 4. The conspany's indirect laber cest was $168,000 (credit Wages Payable). 5. Other manufacturing overhead costs the conyary inrurred on account totaled s9k.400. 6. Drew applied $316, boo is manulacturing overhead. 7. The company completed jroduction of goods costing 5795.400. 8. The company's Cost of Goods Sold balasce was $801.300 befoce adjusting for aver or underapplied overhead. 9. Sales revenue was $1,0$0,000 (all sales were made on acrount). 10. Drew collected $803,200 from custoners. 13. The company paid accounss payalble of $201,300. 12. A yearend, all wagea carted during the year hed been paid. Reyutired a. Record the transactioes above in the appropriase T-accounts and calculate ending balances. Create aew T-accoents if needed. b. Calculate total manufacturing costs far the year- c. Calculate cost of goods avallable for sale during the year