Answer:
raw materials    197900	
 accounts payable  	197900
WIP  	161830	
factory overhead  	5270	
 raw materials  	167100
WIP  	85500	
factory overhead  	7600	
 wages payables  	93100
factory overhead  	53000	
 accounts payable  	53000
factory overhead  	17150	
 acc. Dep-equipment  	17150
dep expense*  	14800	
 acc. Dep- Off Building  	14800
WIP**  	70965	
 factory overhead  	70965
Finished Goods***  	251747	
 WIP inventory  	251747
Explanation:
* as the building is not related to the manufacturing process we cannot capitalized through inventory We will record as cost ofo the period therefore, depreciation expense
** the aplied overhead will be the amount of direct labor added during the period time 83%
85,500 x 83% = 85,500 * 0.83 = 70,965
*** we will have to add up the jobs cost to detemrinate how much of the work in process inventory becomes finished good
Job  Materials // Labor // Overhead 
A20 $  37,740  $  19,200 + 19,200 x 0.83
A21  $ 44,320  $ 23,600 + 23,600 x 0.83 
A23 $  41,770   $  27,100  + 27,100 x 0.83
Total 251,747