Show me the steps to solve Boswell Inc.

Corrigan Inc.

Jones Inc.

Beginning Work$-$in$-$Process Inventory

$$10,600$

$$40,100$

$$2,200$

Direct Materials Used

$14,300$

$35,900$

Direct Labor

$10,800$

$20,900$

$1,300$

Manufacturing Overhead

$20,700$

$10,000$

$900$

Total Manufacturing Costs Incurred

during the Year

$45,800$

$66,800$

Total Manufacturing Costs to

Account For

$56,400$

$$106,900$

$7,600$

Ending Work$-$in$-$Process Inventory

$(4,000)$

$(25,600)$

$(2,600)$