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

$($Click the icon to view the T$-$accounts.$)$

Begin with the Work$-$in$-$Process $-$ Cutting T$-$account, then complete each of the remaining T$-$accounts. $($Abbreviations used: COGS $=$ Cost of Goods Sold, FG$=$ Finished Goods, WIP $=$ Work$-$in$-$Process$)$

Work$-$in$-$Process Inventory$-$Cutting

$\backslash$table$[[$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$],[$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 $1,11,000],[$Transfer in from,$9,000],[$Direct Materials,$11,000],[$Direct Labor,$50$;$000$