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 0 Transfer out to Balance, May 1 Direct Materials 47,000 Direct Labor 11,000 Manufacturing Overhead 37,000 Balance, May 31 10,000