The following partially completed T-accounts summarize lastyear's transactions for Kelshaw Company. At the end of the year, the company closes out the balance inthe Manufacturing Overhead account to Cost of Goods Sold. debit side of t account-------credit side of t account raw materials: beg balance:4,000 (1) 18000----------(2)20,000 work in process: beg balance: 8,000 (2)12,000 (4)15,000(6)28,000--------(7) 50,000 manufacturing overhead: (2) 8,000(3) 12,000 (4) 5,000 (5)4,000-----(6) 28,000 accounts payable no debits------- (1) 18,000 (5)4,000 finished goods: beg balace:17,000 (7) 50,000 ending balance:12,000 wages and salarie payable: no debits-------beg balance: 6,000(4) 30,000 sales salarie expense: (4) 10,000 accumulated depreciation (factory): no debits----beg balance:90,000 (3) 12,000 1. The indirect labor cost is: 2. The cost of goods manufactured is: 3. The cost of goods sold (after adjustment for underapplied oroverapplied overhead) is: 4. The manufacturing overhead applied is: 5. The cost of direct materials used is: