The following transactions occurred in April at Steve's Cabinets, a custom cabinetry firm:

Purchased $23,500 of materials on account.

Issued $1,550 of supplies from material inventory.

Purchased $12,700 of materials on account.

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

Issued $15,100 in direct materials to the production department.

Incurred direct labor costs of $27,500, which were credited to Wages Payable.

He paid $22,700 in cash for utilities, power, equipment maintenance, and other sundries for the manufacturing plant.

Overhead applied based on 125 percent of direct labor costs of $27,500.

Depreciation recognized on manufacturing property, plant and equipment of $11,500.

The following balances appeared in Steve's cabinet accounts for April:

	Beginning			Finishing
Materials inventory	ps	31,890			?
inventory in progress		8,100			?
Finished Goods Inventory		34,700		ps	29,390
cost of goods sold					54,930

b. Prepare T-accounts to show the flow of costs over the period from materials inventory to cost of goods sold.