The following T-accounts represent September activity:

Required:

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

Materials Inventory
BB (9/1)	8,500
	(a)	3,500
		(b)
EB (9/30)	10,300

Work-In-Process Inventory
BB (9/1)	22,500
	180,700
	121,000
	104,700
EB (9/30)	17,600

Finished Goods Inventory
BB (9/1)	14,900
	(e)	(f)
EB (9/30)	(g)

Cost of Goods Sold
	396,900

Applied Overhead Control
		(d)

Manufacturing Overhead Control
	121,000
	3,500
	36,200
	28,700
	3,500

Wages Payable
		124,300
162,000		(c)
		36,200
		119,500	EB (9/30)

Accumulated DepreciationPlant & Equipment
		203,700	BB (9/1)
		(h)
		232,400	EB (9/30)

Accounts PayableMaterial Suppliers
		110,000

Prepaid Expenses
BB(9/1)	24,000
		(i)
EB(9/30)	20,500