. Problem 3-44 Manufacturing Cost Flows; Analysis of T-Accounts (LO 3-2, 3-5) Perfecto Pizza Company produces microwavable pizzas. The following accounts appeared in Perfecto's ledger as of December 31. Raw-Materials Inventory Accounts Payable Bal. V1 21,000 2,500 Bal. V/1 136,500 ? Bal. 12/31 36,000 1000 Bal. 12/31 Work-In-Process Inventory Finished-Goods Inventory Bal. 1/1 17.000 Bal. V1 12,000 Direct material Direct labor Bal. 12/31 20,000 Manufacturing overhead Bal. 12/31 19.000 Manufacturing Overhead Cost of Goods Sold ? ? 710,000 Wages Payable Sales Revenue 2.000 Bal. 1/1 ? 147.000 5.000 Bal. 12/31 Accounts Receivable Bal. V1 11,000 806,000 Bal. 12/31 15,000 Additional information: a. Accounts payable is used only for direct-material purchases. b. Underapplied overhead of $2,500 for the year has not yet been closed into cost of goods sold. Required: Complete the T-accounts by computing the amounts indicated by a question mark