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Reconciliation of Work in process inventory Subsidiary and Control Accounts Total WIP HOUSE $ 403 HOUSE $ 405 Balance Unfinished houses : Direct materials Direct

Reconciliation of Work in process inventory Subsidiary and Control Accounts Total WIP HOUSE $ 403 HOUSE $ 405 Balance Unfinished houses :" Direct materials Direct labor Manufacturerhead - 40% of labor Total costs = Work in Process

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