Product Cost Flows Complete the following T-accounts: Hint: The first debit entry in the Manufacturing Overhead T-account relates to indirect materials. Materials Inventory 80,000 79,600 1,200 Cost of Goods Sold 263,600 Wages Payable 60,000 Work in Process Inventory 8,000 128,000 20,000 Finished Goods Inventory 20,000 12,000 Manufactured Overhead 1,200 108,000 15,600 0