es Complete the missing amounts and labels in the T-accounts. (Click the icon to view the T-accounts.) Begin with the Work-in-Process-Cutting T-account, then complete each of the remaining T-accounts. (Abbreviations used: COGS = Cost of Goods Sold, FG = Finished Goods, WIP = Work-in-Process) Work-in-Process Inventory-Cutting Balance, May 1 0 Direct Materials 53,000 Direct Labor 12,000 Manufacturing Overhead 37,000 Balance, May 31 14,000 Get more help Transfer out to More info Work-in-Process Inventory-Cutting Balance, May 1 0(a) Transfer out to Direct Materials 53,000 Direct Labor 12,000 Manufacturing Overhead 37,000 Balance, May 31 14,000 Balance, May 1 Transfer in from Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 Work-in-Process Inventory-Finishing 8,000 150,000 (b) 25,000 (c) 19,000 3,000 Transfer out to Work-in-Process Inventory-Packaging Balance, May 1 7,000 (d) Transfer in from Direct Materials (e) 9,000 Direct Labor 8,000 Manufacturing Overhead 16,000 Balance, May 31 90,000 Transfer out to