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If Work-In-Process Inventory Has a Balance of $4,200 at the Beginning

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If Work-In-Process Inventory has a balance of $4,200 at the beginning of the month, direct materials used in production totaled $10,000, direct labor used in production totaled $15,000, and manufacturing overhead applied totaled $3,700, what is the ending balance in the Work-In-Process Inventory at the end of the month, if none of the units are completed and transferred to finished goods inventory?

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Work-In-Process Inventory (ending) = $32...

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