*Question 18-- *

Raw Materials Beg Bal 1,900 7,300 9,300 Manufacturing Overhead 1,000 5,800 3,000 Work in Process 2,200 Beg Bal 3,300 22,600 6,300 8,700 Wages & Salaries Payable 5,800 14,200 Beg Bal 1,500 11,700 Finished Goods Beg Bal 6,900 23,800 Cost of Goods Sold 22,600 23,800