R. Begin with the Work-in-Process Cutting T-account, then complete each of the remaining T-accounts. (Abbreviations used COGS = C Work-in-Process Inventory-Cutting Balance, May 1 Transfer out to Mo Direct Materials 49,000 Direct Labor 15,000 Manufacturing Overhead 32,000 Balance, May 31 11,000 Bala Dire Direc Manu Balan Balance Transfer Direct Me Direct Lal Choose from any list or enter any number in the input fields and then click Check Answer Manufactu Balance N Work-in-Process Inventory-Cutting ol(a) Transfer out to Balance, May 1 Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 49,000 15,000 32,000 11,000 Work-in-Process Inventory-Finishing Transfer out to 16,000 150,000 (b) Balance, May 1 Transfer in from Direct Materials Direct Labor Manufacturing Overhead Balance May 31 21,000 (c 21,000 5.000