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Sheffield Corp. has beginning work in process inventory of $154000 and total manufacturing costs of $286000. If cost of goods manufactured is $260000, what is

Sheffield Corp. has beginning work in process inventory of $154000 and total manufacturing costs of $286000. If cost of goods manufactured is $260000, what is the cost of the ending work in process inventory?

  • A. $200000.

  • B. $160000.

  • C. $180000.

  • D. $128000.

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