The following information was taken from PSU Companys accounting records for the year ended December 31, 2021:

The following information was taken from PSU Company's accounting records for the year ended December 31, 2021: Raw materials purchased Direct manufacturing labor payroll Freight-in Direct manufacturing labor rate per hour Factory overhead rate per direct labor hour $ $ $ $ $ 495,000 900,000 55,000 9 11 1/1/2021 nventories balance as of: Direct materials Nork in process Finished goods $ $ $ 45,000 $ 22,000 $ 55,000 $ 12/31/2021 38,000 26,000 96,000 Required: Complete the following T-accounts. And calculate Cost of Good Manufactured and Cost of Goods Sold PSU Company Raw Material December 31, 2021 Balance at Jan. 1, 2021 Balance at Dec. 31, 2021 Credit Sum Debit Sum PSU Company Work In Process (WIP) December 31, 2021 Balance at Jan. 1, 2021 Balance at Dec. 31, 2021 Credit Sum Debit Sum PSU Company Finished Goods December 31, 2021 Balance at Jan. 1, 2021 Balance at Dec. 31, 2021 Credit Sum Debit Sum