Determine the missing amounts. (Assume all beginning balances are $0 and that material costs are recorded before labor costs.) Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory 26,000 (a) (b) 35,000 (c) (d) 7,000 12,900 Bal. 3,000 Bal. 2,900 Bal. 4,000 Accumulated Depreciation Accounts Payable Wages Payable 14,000 26,000 (e) Manufacturing Overhead Cost of Goods Sold 5,000 12,900 (g) 1,600 (f) 7,700 14,000 Bal. Bal. 38,700