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 Balance, May 1 0 Direct Materials 47,000 Direct Labor 15,000 Manufacturing Overhead 35,000 Balance, May 31 17,000 Transfer out to Balance, May 1 Direct Materials Work-in-Process Inventory-Cutting Transfer out to 0(a) 47,000 Direct Labor 15,000 Manufacturing Overhead 35,000 Balance, May 31 17,000 Balance, May 1 Work-in-Process Inventory-Finishing Transfer out to 18,000 100,000 (b) 25,000 Transfer in from Direct Materials Direct Labor (c) Manufacturing Overhead 16,000 Balance, May 31 45,000 Work-in-Process Inventory-Packaging More info Balance, May 1 Work-in-Process Inventory-Packaging Transfer out to 4,000 (d) Transfer in from (e) Direct Materials 5,000 Direct Labor 6,000 Manufacturing Overhead 12,000 Balance, May 31 27,000 Balance, May 1 Transfer in from Balance, May 31 Finished Goods Inventory 0 (f) Transfer out to (g) 5,000 Balance, May 1 Cost of Goods Sold 0 Balance, May 1 Transfer in from Balance, May 31 Finished Goods Inventory 0 (f) (g) 5,000 Balance, May 1 Transfer in from Balance, May 31 Cost of Goods Sold 0 (h) (i) Transfer out to