Raw materials purchased on account, \\( \\$ 172,000 \\) Raw materials issued to production, \\( \\$ 152,000 \\). Indirect material costs incurred, \\( \\$ 38,000 \\). Direct labour cost incurred, \\( \\$ 49,000 \\); and indirect labour cost incurred, \\( \\$ 21,000 \\). Other manufacturing overhead costs incurred during October, \\( \\$ 230,000 \\). The company applies manufacturing overhead cost to production on the basis of machine hours. Estimated total manufacturing overhead costs are \\( \\$ 400,000 \\) for an estimated 100,000 machine hours. A total of 75,000 machine hours were recorded for October. Production orders that had cost \\( \\$ 450,000 \\) to complete according to their job cost sheets were shipped to customers during the month. Account balances \\( 31^{\\text {st }} \\) October 20X3: Work in process inventory \\( \\$ 21,000 \\) Finished goods inventory \\( \\$ 85,000 \\) Required: Complete the relevant T- accounts (provided on the next page) to show the flow of costs through the company's manufacturing accounts and answer the questions provided