Cathy Company has the following partially completed T-accounts that summarize its transactions during the year: Direct Material Inventory Bal. 1/1 $3,000 $10,000 12,000 Work-in-Process Bal. 1/1 $5,250 $24,875 10,000 18,000 36,000 Finished Goods Direct Labor Wages Payable Bal. 1/1 $52,125 $67,250 24,875 Manufacturing Overhead $34,000 $36,000 The Cost of Goods Manufactured was: $77,000 $24,875 $64,000 $67,250 $69,250 ? $0 Bal. 1/1 $18,000 $18,000 Cost of Goods Sold