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Sheffield Corp. has beginning work in process inventory of $174000 and total manufacturing costs of $886000. If cost of goods manufactured is $860000, what is

Sheffield Corp. has beginning work in process inventory of $174000 and total manufacturing costs of $886000. If cost of goods manufactured is $860000, what is the cost of the ending work in process inventory?

A

$148000.

B

$220000.

C

$180000.

D

$200000.

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