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

Raw Materials Inventory							Work-in-Process Inventory							Finished Goods Inventory
Bal.	5,500						Bal.	3,000						Bal.	3,500
	32,000				(a)		(b)				39,000			(c)					(d)
								7,500
								13,050
Bal.	7,500						Bal.	9,550						Bal.	20,500
Accumulated Depreciation							Accounts Payable							Wages Payable
				10,000							32,000								(e)
Manufacturing Overhead							Cost of Goods Sold
	5,000			13,050			(g)
	1,200				(f)			3,150
	10,000
Bal.	0						Bal.	25,150