A review of the prior year's financial statements, the present year's budget, and January's source documents produced the subsequent information:

(1) Accounts Payable are used for raw material purchases only. January purchases were $49,000.

(2) Factory overhead costs for January were $17,000 none of which is indirect materials.

(3) The 1st January balance for finished goods inventory was $10,000.

(4) There was a single job in process at 31st January with a cost of $2,000 for direct materials and $1,500 for direct labor.

(5) Total cost of goods manufactured for January was $90,000.

(6) All direct laborers earn the similar rate ($13/hour). During January, 2,500 direct labor hours were worked.

(7) The predetermined overhead allocation rate is based on direct labor costs. Budgeted (expected) overhead for the year is $195,000 and budgeted (expected) direct labor is $390,000.

Write in the missing amounts a through o above in the T-accounts above.