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Problem 3-44 Manufacturing Cost Flows; Analysis of T-Accounts (LO 2, 5) Perfecto Pizza Company produces microwavable pizzas. The following accounts appeared in Perfecto's ledger as of December 31 a. Accounts payable is used only for direct-material purchases b. Underapplied overhead of $2600 for the year has not yet been closed into cost of goods sold Required: Complete the T-accounts by computing the amounts indicated by a question mark. (Omit the "$" sign in your response.) Raw-Materials Inventory 21,300 136500 Bal. 1/1 121800 Bal. 12/31 36.000 Bal. 11 2,500 135000 136,500 Bal. 12/31 1000 17,000 121800 Bal. 1/1 Direct material Direct labor Manufacturing overhead Bal. 12/31 19,000 Bal. 1/1 12.000 Bal. 12/31 20,000