1.Baltimore Manufacturing had a Work in Process balance of $64,000 on January 1, 2018. The year end balance of Work in Process was $51,000 and the Cost of Goods Manufactured was $500,000. Use this information to determine the total manufacturing costs incurred during the fiscal year 2018.

2.During FY 2018 Bay Manufacturing had total manufacturing costs are $408,000. Their cost of goods manufactured for the year was $431,000.The January 1, 2019 balance of Work-in-Process Inventory is $42,000. Use this information to determine the dollar amount of the FY 2018 beginning Work-in-Process Inventory.