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1. The Bottles Department for TD, Ltd. began the current period with a beginning Work in Process (WIP) inventory balance of $71,800. During the period,

1. The Bottles Department for TD, Ltd. began the current period with a beginning Work in Process (WIP) inventory balance of $71,800. During the period, the Brewing Department was assigned the following costs related to units started during the period: direct materials used, $101,000; direct labor used, $134,000; and factory overhead applied, $150,000. Also, during the period, completed units with a cost of $414,200 were transferred out of the Brewing Department to the next department in the process. Based on this information, what would the ending WIP inventory balance for the Brewing Department be as of the end of the current period? a. $42,600 b. $71,800 c. $29,200 d. $385,000 e. $101,000

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