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

The following transactions occurred in April at Steve's Cabinets, a custom cabinet firm: 1. Purchased $19,500 of materials on account. 2. Issued $1,150 of supplies from the materials inventory 3. Purchased $11,900 of materials on account. 4. Paid for the materials purchased in transaction (1) using cash. 5. Issued $14,300 in direct materials to the production department. 6. Incurred direct labor costs of $23,500, which were credited to Wages Payable. 7. Paid $21,900 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant. 8. Applied overhead on the basis of 130 percent of $23,500 direct labor costs. 9. Recognized depreciation on manufacturing property, plant, and equipment of $10,700. The following balances appeared in the accounts of Steve's Cabinets for April: BeginningEnding Materials Inventory Work-in-Process Inventory Finished Goods Inventory Cost of Goods Sold $30,690 7,300 33,900 $28,990 53,730