Problem $7-53($Algo$)$ Assigning Costs: Missing Data $($LO $7-1,2)$

The following T$-$accounts for the Fitzpatrick Company represent April activity.

Required:

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

Materials Inventory

Debit Credit

Beginning Balance $(4/1)17,100$

$($a$)5,900$

$($b$)$

Ending Balance $(4/30)18,500$

Work$-$in$-$Process Inventory

Debit Credit

Beginning Balance $(4/1)21,200$

$162,100($e$)$

$109,800$

$87,300$

Ending Balance $(4/30)21,500$

Finished Goods Inventory

Debit Credit

Beginning Balance $(4/1)15,900$

$($e$)($f$)$

Ending Balance $(4/30)($g$)$

Cost of Goods Sold

Debit Credit

$347,200$

Applied Overhead Control

Debit Credit

$($d$)$

Manufacturing Overhead Control

Debit Credit

$116,200$

$5,900$

$32,700$

$17,600$

$4,200$

Wages Payable

Debit Credit

$107,900$ Beginning Balance $(4/1)$

$149,400($c$)$

$32,700$

$99,100$ Ending Balance $(4/30)$

Accumulated Depreciation$$Plant and Equipment

Debit Credit

$183,400$ Beginning Balance $(4/1)$

$($h$)$

$201,000$ Ending Balance $(4/30)$

Accounts Payable$$Material Suppliers

Debit Credit

$92,700$

Prepaid Expenses

Debit Credit

Beginning Balance $(4/1)22,800$

$($i$)$

Ending Balance $(4/30)18,600$