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

Raw Materials Inventory							Work-in-Process Inventory							Finished Goods Inventory
Bal.	2,500						Bal.	1,500						Bal.	1,000
	33,000				(a)		(b)				39,000			(c)					(d)
								7,000
								13,200
Bal.	10,000						Bal.	5,700						Bal.	10,000
Accumulated Depreciation							Accounts Payable							Wages Payable
				10,000							33,000								(e)
Manufacturing Overhead							Cost of Goods Sold
	2,500			13,200			(g)
	1,800				(f)			1,100
	10,000
Bal.	0						Bal.	31,100

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