Complete the missing amounts and labels in the T-accounts.

Work-in-Process Inventory-Cutting Transfer out to Balance, May 1 Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 48,000 14,000 30,000 8,000 Work-in-Process Inventory-Finishing Balance, May 1 Transfer in from Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 Transfer out to 14,000 130,000 22,000 23,000 22,000 Work-in-Process Inventory-Packaging 10,000 (d) Transfer out to Balance, May 1 Transfer in from Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 8,000 5,000 8,000 11,000 Finished Goods Inventory Transfer out to Balance, May 1 Transfer in from Balance, May 31 7,000 Cost of Goods Sold Balance, May 1 Transfer in from Balance, May 31