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The following T-accounts record the operations of Sunland Co.: Direct Materials Beginning Balance 29,000 ? 250,000 Ending Balance 16,000 Beginning Balance Work in Process

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The following T-accounts record the operations of Sunland Co.: Direct Materials Beginning Balance 29,000 ? 250,000 Ending Balance 16,000 Beginning Balance Work in Process 37,000 Direct Material ? Direct Labor 165,000 Overhead ? ? Ending Balance 26,000

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