Product Cost Flows Complete the following T-Accounts Materials Inventory 320 (1) 0 (2) 0 18,120 250 Work in Process Inventory 1,000 (2) 0 (3) 9,000 (4) 0 500 Wages Payable (3) 9,000 (3) 300 Manufacturing Overhead (5) 0 (2) 50 (3) 0 18,000 4,500 Finished Goods Inventory 1,500 (6) 0 (6) (5) 0 1,200 Beg Mat Purchases Cost of Material avail for use Ending Materials Inventory Total Materials Used Indirect Materials Direct Materials Used Cost of Goods Sold 0 (4) 0 0