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Barnacle Industries incurred and applied the following manufacturing costs: During 20x2, Barnacle finished products costing $78,000. Products costing $32,500 were sold for $41,600, What is

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Barnacle Industries incurred and applied the following manufacturing costs: During 20x2, Barnacle finished products costing $78,000. Products costing $32,500 were sold for $41,600, What is the balance of Work-in-Process on Barnacle's balance sheet as of December 31,202

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