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 Goods Sold, FG Finished Goods, WIP Work-in-Process) Work-in-Process Inventory-Cutting Transfer out to Balance, May 1 Direct Materials 57.000 COGS 8.000 Direct Labor FG Inventory WIP-Cutting 38 Manufacturing Overhead Balance, May 31 21,000 WIP-Finishing Work-in-Process Inventory-Finishing WIP-Packaging 17,000 140,000 Transfer out to Balance, May 1 Transfer in from Direct Materials 24.000 Direct Labor Manufacturing Overhead 20.000 Balance, May 31 10,000 Work-in-Process Inventory-Packaging Transfer out to Balance, May 1 11,000 Transfer in from Direct Materials 6,000 Direct Labor 13,000 16,000 Manufacturing Overhead 76,000 Balance, May 31 Finished Goods Inventory Balance, May 1 Transfer out to 0 Transfer in from Balance, May 31 5,000 Cost of Goods Sold Balance, May 1 Transfer in from Balance, May 31