The following are T accounts.

Raw Materials Work in Process

Balance 17,000	?????		Balance 9,000	?????
Purch 80,000			Materials ?????
Balance 19,000			Labor 50,000
			MOH 30,000
			Balance 14,000

Finished Goods Factory Labor

Balance 11,000	?????		50,000	50,000
Trans in ?????
Balance 8,000

Manufacturing Overhead Cost of Goods Sold

25,000 (Actual)	?????		?????

Instructions: Calculate the items with red (?), and answer the following:

Provide them in the space provided, identifying them numbered 1 - 4.

1. Raw materials used (all direct)

2. Jobs complete and transferred to finished goods

3. Cost of Goods Sold

4. Overhead Balance (amount and over/under)