tembr 1: During Sep $180,000, and fectory overhead applic purchesed was $200,000, direct labor cost incurred was september 30 inventories were as followie to production was 75% of the direct labor cast. The CasT Accounmis srore: Roquil. accounts for work in process. w. now of the cost of goode manulectured and sold, ueing three