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The following account appears in the ledger prior to recognizing the jobs completed in January Work in Process Balance, January 1 $55,100 Direct materials
The following account appears in the ledger prior to recognizing the jobs completed in January Work in Process Balance, January 1 $55,100 Direct materials 351,400 Direct labor 492,700 Factory overhead 222,300 Jobs finished during January are summarized as follows: Job 210 $199,700 Job 216 239,150 Job 224 156,600
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