Complete the missing amounts and labels in the T$-$accounts.

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$\backslash$table$[[,$Work$-$in$-$rrocess inventory$-$ Lutting,,$],[$Balance$,$ May $1,0,90,000,$Transfer out to WIP$-$Finishing$],[$Direct Materials,$54,000,,],[$Direct Labor,$13,000,,],[$Manufacturing Overhead,$38,000,,],[$Balance$,$ May $31,15,000,,]]$

Work$-$in$-$Process Inventory $-$ Finishing

$\backslash$table$[[$Balance$,$ May $1,16,000,120,000$ Transfer out to WIP$-$Packaging,$],[$Transfer in from,WIP$-$Cutting,$90,000,],[$Direct Materials,$19,000,,],[$Direct Labor,$12,000,,],[$Manufacturing Overhead,$20,000,,],[$Balance$,$ May $31,37,000,,]]$

Work$-$in$-$Process Inventory$-$Packaging

$\backslash$table$[[$Balance$,$ May $1,9\mathrm{.}000,110,000$ Transfer out to$,$FG Inventory$],[$Transfer in from WIP$-$Finishing,$120,000,,],[$Direct Materials,$11,000,,],[$Direct Labor,$9,000,,],[$Manufacturing Overhead,$11,000,,],[$Balance$,$ May $31,50,000,,]]$

$\backslash$table$[[,$Finished Goo,$],[$Balance$,$ May $1,0,$Transfer out to$],[$Transfer in from,$],],[$Balance$,$ May $31,2,000,]]$

More info

$\backslash$table$[[$Work$-$in$-$Process Inventory$-$Finishing$],[$Balance$,$ May $1,16,000,120,000,$Transfer out to$],[$Transfer in from,$($b$),,],[$Direct Materials,$19,000,,],[$Direct Labor,$($c$),,],[$Manufacturing Overhead,$20,000,,],[$Balance$,$ May $31,37,000,,],[$Work$-$in$-$Process Inventory$-$Packaging$],[$Balance$,$ May $1,9,000,($d$),$Transfer out to$],[$Transfer in from,,,$],[$Direct Materials,$11,000,,],[$Direct Labor,$9,000,,,],[$Manufacturing Overhead,$11,000,,]]$