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Compute the Ending Work in Process Inventory for a Manufacturer

Question 208

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Compute the ending work in process inventory for a manufacturer with the following information.
 Raw materials purchased $131,700 Direct materials used in production 65,400 Direct labor used 44,000 Total factory overhead used 101,600 Work in process inventory, beginning of year 32,500 Cost of goods manufactured 212,900\begin{array} { | l | r | } \hline \text { Raw materials purchased } & \$ 131,700 \\\hline \text { Direct materials used in production } & 65,400 \\\hline \text { Direct labor used } & 44,000 \\\hline \text { Total factory overhead used } & 101,600 \\\hline \text { Work in process inventory, beginning of year } & 32,500 \\\hline \text { Cost of goods manufactured } & 212,900 \\\hline\end{array}

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