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If the cost of the beginning work in process inventory is $85,300, costs of goods manufactured is $975,000, direct materials cost is $347,000, direct labor

If the cost of the beginning work in process inventory is $85,300, costs of goods manufactured is $975,000, direct materials cost is $347,000, direct labor cost is $227,000, and overhead cost is $332,000, calculate the ending work in process inventory:

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