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 Wages Payable 120,000 1,800 119,400 Finished Goods Inventory 30,000 18,000 90,000 Manufactured Overhead 1,800 162,000 23,400 0 Work in Process Inventory 12,000 192,000 30,000 Cost of Goods Sold 395,400