Analyze the followingT-accounts:

Raw Materials Inventory: Work-in-Process Inventory

Bal. 3500 Bal. 1,000

31000 25500 20,000 33000

9,000

Bal 9000 16200

Bal. 13,200

Finished Goods Inventory Accumulated Depreciation Accounts Payable Wages Payable

Bal. 1,000 15,000 31,000 ___________(a)

33,000 28000

Bal. 6,000

Manufacturing Overhead Coast of Goods Sold

5,000 16,200 (b)____________

1,800 ________(c) 6,100

15,000

Bal. 0 Bal. 34,100