Reimel Furniture Company, Inc., incurred the following costs during 20x2.

Raw material used	$	172,000
Direct labor		322,000

During 20x2, manufacturing overhead of $170,000 was applied to production. Products costing $122,000 were finished, and products costing $132,000 were sold on account for $193,000. There were no purchases of raw material during the year. The beginning balances in the firms inventory accounts are as follows:

Raw material	$	225,000
Work in process		18,000
Finished goods		30,000

. Prepare T-accounts to show the flow of costs through the companys manufacturing accounts during 20x2.

Please answer beginning and ending Balance of below Items

a) Raw- Material Inventory

b) Work in Process Inventory

c) Wages payable

d) Manufacturing Overheads

e) Finished Good Inventory

f) Sales Revenue

g) Account Receivables

H) Cost of Goods sold