Complete the missing amounts and labels in theT-accounts.

Work-in-Process Inventor ttin Balance, May 1 Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 Transfer out to 52,000 10,000 36,000 11,000 Work-in-Process Inventory-Finishin 12,000 130,000 23,000 18,000 Transfer out to Balance, May 1 Transfer in from Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 17,000 Work-in-Process Invento in 5,000 (d) Balance, May 1 Transfer in from Direct Materials Direct Labor Manufacturing Overhead Balance, May 31 Transfer out to 5,000 6,000 12,000 8,000 Finished Goods Inventor Balance, May 1 Transfer in from Transfer out to Balance, May 31 5,000 Cost of Goods Sold Balance, May 1 Transfer in from Balance, May 31