The following partially completed T-accounts summarize last year's transactions for Kelshaw Company.

At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold.

debit side of t account-------credit side of t account

raw materials: beg balance:4,000 (1) 18000----------(2) 20,000

work in process: beg balance: 8,000 (2)12,000 (4)15,000 (6)28,000--------(7) 50,000

manufacturing overhead: (2) 8,000(3) 12,000 (4) 5,000 (5) 4,000-----(6) 28,000

accounts payable no debits------- (1) 18,000 (5) 4,000

finished goods: beg balace:17,000 (7) 50,000 ending balance: 12,000

wages and salarie payable: no debits-------beg balance: 6,000 (4) 30,000

sales salarie expense: (4) 10,000

accumulated depreciation (factory): no debits----beg balance: 90,000 (3) 12,000

1. The indirect labor cost is:

2. The cost of goods manufactured is:

3. The cost of goods sold (after adjustment for underapplied or overapplied overhead) is:

4. The manufacturing overhead applied is:

5. The cost of direct materials used is