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 Work in Process Finished Goods Inventory Manufactured Overhead Cost of Goods Sold 45,000 Inventory 15,000 900 197,700 60 000 6,000 59,700 9,000 81,000 900 11,700 96.000 15.000