[The following information applies to the questions displayed below] Reimel Furniture Company, Inc., Incurred the following costs during 20x2 Raw material used Direct labor $174,000 322,000 During 20x2, manufacturing overhead of $170,000 was applied to production. Products costing $121,000 were finished. and products costing $132,000 were sold on account for $195,000. There were no purchases of raw material during the year. The beginning balances in the firm's Inventory accounts are as follows: Raw material Work in process Finished goods $ 226,000 18,000 30,000 Required: 1. Prepare T-accounts to show the flow of costs through the company's manufacturing accounts during 20x2 Beg. Bai Raw-Material Inventory Beg Bal Direct materia Direct abot Manufacturing overhead Work-in-Process Inventory