The following partially completed T-accounts summarize last year's transactions for Kelshaw Company Raw Materials Beg Bal Accounts Payable 4,eee 20, eee (2) (1) 18,000 18,eee 4,690 (1) (5) Beg Bal (2) (4) (6) Beg Bal (7) End Bal Finished Goods 17,000 Se,800 12,000 Work in Process 8,888 50,000 12, eee 15, eee 28, eee Manufacturing Overhead 8,000 28,00 12, eee 5,000 4,000 Sales Salaries Expense 10,000 (2) (3) (4) (5) (6) Wages & Salaries Payable 6,000 30,000 Beg Bal (4) (4) Cost of Goods Sold Accumulated Anortization (Factory) 90,000 12,000 Beg Bal (3) At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold What is the indirect labour cost? The following partially completed T-accounts summarize last year's transactions for Kelshaw Company Raw Materials Beg Bal 4,000 20,000 Accounts Payable (2) (1) 18,000 18,000 4,000 (1) (5) (7) Beg Bal Beg Bal (2) (4) (6) (7) Finished Goods 17,000 50,000 12,000 End Bal Work in Process 8,000 50,000 12,600 15,000 28,000 Manufacturing Overhead 8,000 28,000 12,000 5,000 4,000 Sales Salaries Expense 1 , . (6) (2) (3) (4) (5) Wages & Salaries Payable 6,000 30:eee Beg Bal Cost of Goods Sold (4) Accumulated Amortization (Factory) 90,000 12 , Beg Bal (3) At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold What is the cost of goods manufactured