Determine the missing amounts. (Assume that material costs are recorded before labor costs.)

Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory 27,000 (a) 32,000 6,500 12,450 4,950 Bal 3,500 Bal Bal 4,000 Accumulated Depreciation Accounts Payable Wages Payable 10,000 27,000 Manufacturing Overhead Cost of Goods Sold 5,500 12,450 1,800 (f) 4,850 10,000 Bal 0 Bal 32,850