Shapiro Corporation has provided the following data for the most recent month:

  

Raw materials, beginning balance	$	13,200
Work in process, beginning balance	$	29,300
Finished goods, beginning balance	$	50,800

Transactions
(1)	Raw materials purchases	$	64,500
(2)	Raw materials used in production (all direct materials)	$	69,100
(3)	Direct labor	$	57,200
(4)	Manufacturing overhead costs incurred	$	85,700
(5)	Manufacturing overhead applied	$	87,500
(6)	Cost of units completed and transferred from work in process to finished goods	$	217,000
(7)	Any overapplied or underapplied manufacturing overhead is closed to cost of goods sold		?
(8)	Finished goods are sold	$	257,000

   

Required:

Prepare T-accounts for Raw Materials, Work in Process, Finished Goods, Manufacturing Overhead, and Cost of Goods Sold. Record the beginning balances and each of the transactions listed above. Finally, determine the ending balances. (Record the transactions in the given order. Omit the "$" sign in your response.)

     

Raw Materials

Beg. bal			(2)
(1)
End. bal

      

Work in Process

Beg. bal			(6)
(2)
(3)
(5)
End. bal

    

Finished Goods

Beg. bal			(8)
(6)
End. bal

        

Manufacturing Overhead

(4)			(5)
(7)

        

Cost of Goods Sold

(8)			(7)