Balance, May 1 Transfer in from Work-in-Process Inventory-Finishing 15,000 130,000 (a) Transfer out to Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 21,000 (c) 18,000 15,000 Balance, May 1 Transfer in from Direct Materials Work-in-Process Inventory-Packaging 9,000 (d) (e) Transfer out to 5,000 Direct Labor 4,000 Manufacturing Overhead 11,000 Balance, May 31 19,000 Finished Goods Inventory nufactu lance, N Balance, May 1 alance, N Transfer in from Transfer in Balance, May 31 Direct Mat Direct Lab Manufactu Balance, May 11 Balance, N Transfer in from Balance, May 31 Finished Goods Inventory 0 (1) (g) 6,000 Cost of Goods Sold 0 (h) Transfer out to Begin with the Work-in-Process-Cutting T-account, then complete each of the remaining T-accounts. (Abbreviations used: COGS Process) Work-in-Process Inventory-Cutting Balance, May 1 Direct Materials 0 81,000 Transfer out to WIP-Finishing 54,000 7,000 Direct Labor Manufacturing Overhead Balance, May 31 Balance, May 1 Transfer in from 35,000 15,000 Work-in-Process Inventory-Finishing 15,000 130,000 Transfer out to WIP-Packaging Direct Materials 21,000 Direct Labor Manufacturing Overhead 18,000 Balance, May 31 15,000 COGS FG Inventory WIP-Cutting WIP-Finishing WIP-Packaging Transfer out to C Balance, May 1 Direct Materials Work-in-Process Inventory-Cutting 0(a) 54,000 Direct Labor 7,000 Manufacturing Overhead 35,000 Balance, May 31 15,000 Balance, May 1 Work-in-Process Inventory-Finishing Transfer out to Transfer in from Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 15,000 130,000 (b) 21,000 (c) 18,000 15,000 Work-in-Process Inventory-Packaging ete ick More Work-in-Process Inventory-Packaging 9,000 (d) Transfer out to with Balance, May 1 5) Transfer in from (e) Direct Materials 5,000 e. N Direct Labor 4,000 Mat Manufacturing Overhead 11,000 Lab Balance, May 31 19,000 actu e, N Finished Goods Inventory Balance, May 1 0 (1) Transfer out to e, N Transfer in from (g) er in Ma Lab actu Balance, May 31 Balance, May 1 Transfer in from Balance, May 31 Cost of Goods Sold 0 (h) (1) 6,000 Print Done