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Beginning WIP Inventory Input Material Direct Labour Cost Incurred Manufacturing Overhead Incurred Units Completed & Transferred Out Ending WIP Inventory -0- Units 18,000 units valued

Beginning WIP Inventory Input Material Direct Labour Cost Incurred Manufacturing Overhead Incurred Units Completed & Transferred Out Ending WIP Inventory -0- Units 18,000 units valued at $213,885 $577,500 $391,875 12,000 6,000 units

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