The following partially completed T-accounts summarize some…

The following partially completed T-accounts summarize some of the manufacturing transactions for a company during the year: Work in Process Debit Credit Beginning Balance 4,000   22,100   6,100       8,400       8,200             Finished Goods Debit Credit Beginning Balance 2,100   20,300   22,100             Manufacturing Overhead Debit Credit   2,700   8,200   3,400       3,100             Cost of Goods Sold Debit Credit   20,300                     The total manufacturing costs added to production are: