On April 1, Telecom Manufacturing Company’s beginning balances in manufacturing accounts and finished goods inventory were as follows:

During April, Telecom Manufacturing completed the following manufacturing transactions:
Purchased raw materials costing \($47,000\) and manufacturing supplies costing \($3,000\) on account.
Requisitioned raw materials costing \($45,000\) to the factory.
Incurred direct labor costs of \($27,000\) and indirect labor costs of $4,800.
Used manufacturing supplies costing $2,500.
Recorded manufacturing depreciation of $15,000.
Miscellaneous payables for manufacturing overhead totaled $3,600.
Applied manufacturing overhead, based on 2,250 machine hours, at a predetermined rate of \($10\) per machine hour.
Completed jobs costing $90,000.
Finished goods costing \($100,000\) were sold.
Required a Prepare “T” accounts showing the flow of costs through all manufacturing accounts, Finished Goods Inventory, and Cost of Goods Sold.

b. Calculate the balances at the end of April for Work-in-Process Inventory and Finished Goods Inventory.

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Raw Materials.. Manufacturing Supplies. Work-in-Process.... Manufacturing Overhead. Finished Goods $16,000 1,500 6,500 0 30,000