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At the beginning of the current year, the Grant Company's work in process inventory account had a balance of $32,000. During the year, $70,000 of direct materials were used in production, and $68,000 of direct labor costs were incurred. Factory overhead for the year amounted to $92,000. Cost of goods manufactured is $240,000. The balance in work in process inventory on December 31 is $22,000 $90,000 $70,000 $138.000