Zelbra Company adopts absorption costing and has the following balances  (before year-end adjustments) as at the year ended December 31, 2021. Direct Raw Materials $120,000 Dr WIP Inventory 250,000 Dr Finished Goods Inventory 176,000 Dr Cost of Goods Sold 245,000 Dr Additional information is as follows: Cost of direct raw materials purchased during 2021 $198,000 Cost of direct raw materials requisitionedduring 2021 176,000 Cost of goods manufactured during 2021  372,000 For the year 2021, Zelbra Company budgets manufacturing overhead costs to be $251,000 and direct labour hours to be 15,000: these estimates are based on the Company operating at normal capacity. In 2021 actual manufacuring overhead costs $298,500 and the actual direct labour hours were 16,500. Direct labour hours are charged at the rate of $10 per hour. Direct labour hours is used for allocating manufacuting overhead costs. Assume there are no price or efficiency variables for direct labour and direct materials. All manufacturing overhead variances are written off to cost of goods sold at the end of year December 31, 2021. The company uses a production volume variance account and a fixed manufacturing overhead spending variance account. (Do not round any intermediary calculations. Round final answers to the nearest dollar). Required: In T-Account format, prepare the following accounts in full, including all adjusting entries as at the year ended December 31, 2021. Ensure that all relevant account names and amounts are shown. Show any relevent calculations as footnotes.  (a) Raw materials inventory account (b) Work in process inventory account (c) Finished goods inventory account

Zelbra Company adopts absorption costing and has the following balances  (before year-end adjustments) as at the year ended December 31, 2021.
Direct Raw Materials $120,000 Dr
WIP Inventory 250,000 Dr
Finished Goods Inventory 176,000 Dr
Cost of Goods Sold 245,000 Dr
Additional information is as follows:
Cost of direct raw materials purchased during 2021 $198,000
Cost of direct raw materials requisitionedduring 2021 176,000
Cost of goods manufactured during 2021  372,000
For the year 2021, Zelbra Company budgets manufacturing overhead costs to be $251,000 and direct labour hours to be 15,000: these estimates are based on the Company operating at normal capacity. In 2021 actual manufacuring overhead costs $298,500 and the actual direct labour hours were 16,500. Direct labour hours are charged at the rate of $10 per hour. Direct labour hours is used for allocating manufacuting overhead costs. Assume there are no price or efficiency variables for direct labour and direct materials. All manufacturing overhead variances are written off to cost of goods sold at the end of year December 31, 2021. The company uses a production volume variance account and a fixed manufacturing overhead spending variance account. (Do not round any intermediary calculations. Round final answers to the nearest dollar).
Required:
In T-Account format, prepare the following accounts in full, including all adjusting entries as at the year ended December 31, 2021. Ensure that all relevant account names and amounts are shown. Show any relevent calculations as footnotes. 
(a) Raw materials inventory account
(b) Work in process inventory account
(c) Finished goods inventory account
(d) Fixed manufacturing overhead allocated account
(e) Fixed manufacturing overhead control account