=+31 Bal., 10,500 units, 30% completed Direct materials, 156,000 units Direct labor Factory overhead Goods transferred, 155,600
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=+31 Bal., 10,500 units, 30% completed Direct materials, 156,000 units Direct labor Factory overhead Goods transferred, 155,600 units Bal., ? units, 40% completed 59,640 839,640 981,865 1,074,855
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