Laika McAroni producescustoms pastas for gourmet restaurants. Laika had inventories at the beginning and end of 20XX as follows. January 1, 20XX December 31, 20XX Raw materials Inventory $35,000 $45,000 Work-in-process Inventory 76,000 60,000 Finished Goods Inventory 30,000 65,000 During 20XX, Laika purchased raw materials of $400,000, incurred direct labor costs of $200,000 and applied manufacturing overhead of $330,000 to production (assume that $330,000 was what had gone into MOH) . Assume all the raw material used consisted of direct materials. Prepare T-accounts to show the flow of cost through the company's inventory accounts during 20XX