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FlatPack Furniture Company, Incorporated, incurred the following costs during $202.$

During $202,$ manufacturing overhead of $$180,000$ was applied to production. Products costing $$120,000$

were finished, and products costing $$132,000$ were sold on account for $$195,000.$ There were no purchases

of raw material during the year. The beginning balances in the firm's inventory accounts are as follows:

Required:

Prepare T$-$accounts to show the flow of costs through the company's manufacturing accounts during $202.$

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