Conundrum, Inc. manufactures puzzles. Due to a fire in the administrative offices, the accounting records for September of the current year were partially destroyed. You have been able to piece together the following information from the ledger Raw-Material Inventory Accounts Payable 40,000 12,100 Bal. 8/31 Bal. 9/30 45,000 Work-in-Process Inventory Finished-Goods Inventory Bal. 8/31 8,000 Bal. 8/31 35,000 Manufacturing Overhead Cost of Goods Sold 60,000 Wages Payable Sales Revenue 1,500 Bal 9/30 Accounts Receivable Bal. 8/31 8,000 Upon examining various source documents and interviewing several employees, you were able to gather the following additional information