Selected T-accounts of the Custom Cat Helmets Co. are provided below: Raw Materials Bal. Finished Goods Bal. 22,000 ? 75,000 40,000 Work in Process 15,000 25,000 20,000 ? 12,000 6,000 30,000 ? Bal. DM DL ? Bal. 8,000 Bal. ? Bal. 13,000 Cost of Goods Sold ? Manufacturing Overhead 29,000 36,000 ? Bal. ? Selected T-accounts of the Custom Cat Helmets Co. are provided below: Raw Materials Bal. Finished Goods Bal. 22,000 ? 75,000 40,000 Work in Process 15,000 25,000 20,000 ? 12,000 6,000 30,000 ? Bal. DM DL ? Bal. 8,000 Bal. ? Bal. 13,000 Cost of Goods Sold ? Manufacturing Overhead 29,000 36,000 ? Bal