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Cost of goods manufactured $470,000 Beginning work in process 60,000 Beginning finished goods inventory 105,000 Direct materials 75,000 Direct labor 160,000 Manufacturing overhead 215,000 Cost

Cost of goods manufactured $470,000
Beginning work in process 60,000
Beginning finished goods inventory 105,000
Direct materials 75,000
Direct labor 160,000
Manufacturing overhead 215,000
Cost of goods sold 445,000

A. What is the cost of ending work in process ?

B. What is the cost of ending finished goods inventory?

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