Baltimore Manufacturing had a Work in Process balance of $76 000 on January 1, 2020. The year end balance of Work in Process was $82 000 and the Cost of Goods Manufactured was $550 000. Use this information to determine the total manufacturing costs incurred during the fiscal year 2020. Round to a whole number (no cents).

During FY 2020 Bay Manufacturing had total manufacturing costs are $418 000. Their cost of goods manufactured for the year was $451 000.The January 1, 2021 balance of Work-in-Process Inventory is $46 000. Use this information to determine the dollar amount of the FY 2020beginning Work-in-Process Inventory. Round to a whole number (no cents)