The Goods in Process Inventory account for the AB Corp. follows:

The cost of units transferred to finished goods is:

1. 	$ 97,000.
   		$105,900.
   		$ 88,100.
   		$ 95,200.
   		$ 92,500

The Goods in Process Inventory account for the AB Corp. follows: The cost of units transferred to finished goods is: $ 97,000.$105,900.$ 88,100.$ 95,200.$ 92,500