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

Purchased $21,500 of materials on account.

Issued $1,350 of supplies from the materials inventory.

Purchased $12,300 of materials on account.

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

Issued $14,700 in direct materials to the production department.

Incurred direct labor costs of $25,500, which were credited to Wages Payable.

Paid $22,300 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Applied overhead on the basis of 120 percent of $25,500 direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $11,100.

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

Beginning

Ending

Materials Inventory

$

31,290

?

Work-in-Process Inventory

7,700

?

Finished Goods Inventory

34,300

$

29,190

Cost of Goods Sold

54,330

1	Materials inventory	21,500
		Accounts payable		21,500
2	2	Manufacturing overhead control	1,350
		Materials inventory		1,350
3	3	Materials inventory	12,300
		Accounts payable		12,300
4	4	Accounts payable	21,500
		Cash		21,500
5	5	Work-in-processdirect materials	14,700
		Materials inventory		14,700
6	6	Work-in-processdirect labor	25,500
		Wages payable		25,500
7	7	Manufacturing overhead control	22,300
		Cash		22,300
8	8	Work-in-processoverhead	30,600
		Applied manufacturing overhead		30,600
9	9	Manufacturing overhead control	11,100
		Accumulated depreciationproperty, plant and equipment		11,100

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

Materials Inventory Work-In-Process Inventory Beg. bal Beg. bal Finished Goods End.bal End. bal 0 Manufacturing Overhead Control Applied Manufacturing Overhead Beg. bal Beg. bal End. bal 0 End.ba Accounts Payable Cash Beg. bal Beg. bal End. bal End. bal 0 Accumulated Depreciation-Property, Plant, and Equipment Wages Payable Beg. bal Beg. bal End. bal End. bal 0 Finished Goods Inventory Cost of Goods Sold Beg. bal Goods completed End. bal Beg. bal Finished Goods Inventory End. bal Transfer to Cost of Goods Sold 0