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Sheffield Corp. developed the following data for the current year: Initial work-in-process inventory $300000 direct materials used 194000 Actual Overhead 338000 Overhead Charges Applied 266000

Sheffield Corp. developed the following data for the current year:

Initial work-in-process inventory$300000
direct materials used194000
Actual Overhead338000
Overhead Charges Applied266000
cost of manufactured goods314000
Total manufacturing costs880000


What is Sheffield Corp.'s ending work-in-process inventory?

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