Sunset Products manufactures skateboards. The following transactions occurred in March:

Purchased $24,000 of materials on account.

Issued $1,400 of supplies from the materials inventory.

Purchased $25,800 of materials on account.

Paid for the materials purchased in transaction (1) using cash.

Issued $30,800 in direct materials to the production department.

Incurred direct labor costs of $29,000, which were credited to Wages Payable.

Paid $22,300 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing shop.

Applied overhead on the basis of 125 percent of direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $5,800.

The following balances appeared in the accounts of Sunset Products for March:

	Beginning			Ending
Materials Inventory	$	10,200			?
Work-in-Process Inventory		17,300			?
Finished Goods Inventory		65,800		$	37,300
Cost of Goods Sold					73,800

Required:

b. Prepare T-accounts to show the flow of costs during the period from Materials Inventory through Cost of Goods Sold.