360 Cost Accounting -Adhesion Work in process- 70,000 C&T 480,000 Work in process-Striping Beg 20,000 C&T ? Beg. DM 90,000 Trans. In ? DL 80,000 DM 22,600 FO ? Ending 17,000 DL ? FO ? Ending 20,600 Work in process-Packaging Finished Goods Beg. 150,000 Trans. In ? DM ? DL ? FO 90,000 Ending 40,000 CofGM ? Beg. 185,000 CofGS 770,000 CofGM 880,000 Ending 34. The cost of goods transferred out from the Striping is a. P 173,000 b. P 227,000 c. P 237,000 d. P 273,000 35. The direct labor cost incurred in the Adhesion Dept. is a. P 76,000 b. P 95,000 c. P 96,000 d. P 171,000