Please explain in detail how each of these answers are calculated !

%E17-26 (similar to) Analyze the following T-accounts: (Click the icon to view the T-accounts.) Determine the missing amounts (Assume all beginning balances are $0 and that material costs are recorded before labor costs.) Finished Goods Inventory Raw Materials Inventory 32,000 (b)L Work-in-Process Inventory 35,000 7,000 13,950 Bal. 1,950 Bal. 12,000 Bal. 3,000 Wages Payable Accumulated Depreciation 13,000 Accounts Payable 32,000 Cost of Goods Sold 4,000 Manufacturing Overhead 13,950 2,300 13,000 5,350 Bal Bal. 37,350 i Data Table Finished Goods Inventory Raw Materials Inventory 32,000 (a) Work-in-Process Inventory (b) 35,000 7.000 13,950 1.950 Bal. 12.000 3,000 Wages Payable Accumulated Depreciation 13,000 Accounts Payable 32,000 Cost of Goods Sold Manufacturing Overhead 4.000 13,950 2.300 13.000 5,350 Bal 37,350 Print Done