• A manufacturer of outboard motors accumulates production costs on job cost sheets. On march 20, lot No. K-37, consisting of 100 identical motors, was completed at a cost of Br 14000. Twenty-five motors were shipped on consignment to a dealer in dire dawa, and another 25 were sent to a consignee in bahir dar. The remaining 50 motors were in the manufacturers stockroom on march 31, the end of fiscal year. Neither consignee submitted an account sale for march.
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• Explain the quantity and valuation of motors in the manufacturers balance sheet on march 31.