This is only one question. Please fill in all light blue blanks. I have included the options for answers to the "description" boxes (gray box).

Prior to the beginning of 2016, Lowe Company estimated that it would incur $140,800 of manufacturing overhead cost during 2016, using 12,800 direct labor hours to produce the desired volume of goods. On January 1,2016, beginning balances of Materials Inventory, Work in Process Inventory, and Finished Goods Inventory were $22,400,$0, and $34,400, respectively. Required Prepare general journal entries to record the following for 2016. a. Purchased materials on account, \$31,200. b. Of the total dollar value of materials used, $24,800 represented direct material and $8,800 indirect material. c. Determined total factory labor, $108,000(12,000hrs. @9/hr.). d. Of the factory labor, 80% was direct and 20% indirect. e. Applied manufacturing overhead based on direct labor hours to work in process. h. Transferred the balance in Manufacturing Overhead to Cost of Goods Sold. Accounts payable Cost of goods sold Finished goods inventory Manufacturing overhead Materials inventory Wages payable Work in process inventory