The WIP Inventory$-$Cutting account of Kingbird Creations had a beginning balance of $$4,200.$ During the year, $$29,300$ of combined

DM and conversion costs were added to the cutting department. During the year, $$31,500$ of cut fabric was sent on to the sewing

department. The WIP Inventory$-$Sewing account had a beginning balance of $$26,500.$ New DM and conversion costs of $$18,900$ were

incurred in the sewing department. By year$-$end, $$65,600$ had been transferred out of the sewing department to FG Inventory. Show

the year's detail in both of Kingbird Creations' WIP Inventory accounts by labeling each debit and credit, determining ending balances,

and highlighting the total cost of units completed this year.