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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?
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A. $200000.
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B. $160000.
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C. $180000.
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D. $128000.
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