The following transactions occurred in April at Steves Cabinets, a custom cabinet firm:

Purchased $19,500 of materials on account.

Issued $1,150 of supplies from the materials inventory.

Purchased $11,900 of materials on account.

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

Issued $14,300 in direct materials to the production department.

Incurred direct labor costs of $23,500, which were credited to Wages Payable.

Paid $21,900 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Applied overhead on the basis of 130 percent of $23,500 direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $10,700.

The following balances appeared in the accounts of Steves Cabinets for April:

	Beginning			Ending
Materials Inventory	$	30,690			?
Work-in-Process Inventory		7,300			?
Finished Goods Inventory		33,900		$	28,990
Cost of Goods Sold					53,730

Required:

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