Mаcie Cоrpоrаtiоn is а manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: Beginning inventories: Raw materials $ 40,500 Work in process $ 21,500 Finished goods $ 38,000 Estimated total manufacturing overhead at the beginning of the year $ 574,500 Estimated direct labor-hours at the beginning of the year 37,500 Results of operations: Raw materials purchased on account $ 504,500 Raw materials (all direct) requisitioned for use in production $ 453,500 Direct labor cost $ 592,500 Actual direct labor-hours 45,750 Manufacturing overhead: Indirect labor cost $ 131,500 Other manufacturing overhead costs incurred $ 613,000 Cost of goods manufactured $ 1,564,500 Required: Complete the T-accounts to determine the ending balance in Raw Materials and Work in Process. Do not use $ or commas in your answer. Raw Materials Debit Credit Beginning balance Ending balance Work in Process Debit Credit Beginning balance Ending balance