Determine the missing amounts

Finished Goods Inventory Raw Materials Inventory 27,000 (a) Work-in-Process Inventory (b) 36,000 7,000 12,000 Bal. 3,000 Bal. 4,000 Bal. 7,000 Wages Payable Accumulated Depreciation 10,000 Accounts Payable 27,000 Cost of Goods Sold (9) Manufacturing Overhead 3,000 12,000 1,000 10,000 Bal. 0 2,000 0 Bal. 31,000