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Beg. Bal. Direct Materials Inventory Purchases 8,100 ? ? End. Bal. Beg. Bal. 6,500 Finished Goods Inventory ? ? Transferred in 39,600 End. Bal.

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Beg. Bal. Direct Materials Inventory Purchases 8,100 ? ? End. Bal. Beg. Bal. 6,500 Finished Goods Inventory ? ? Transferred in 39,600 End. Bal. 4,300 Cost of Goods Sold Work-in-Process Inventory Transferred Out 58,000 Beg. Bal. Materials 7,600 ? 18,200 Labor 13,600 Overhead 8,100 End. Bal. Transferred Out Transferred Out

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