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The total beginning balance in work-in-process inventory is $60,000, which includes direct materials and conversion. During the period, the department incurred the following costs: direct

The total beginning balance in work-in-process inventory is $60,000, which includes direct materials and conversion. During the period, the department incurred the following costs: 

direct materials $22,000 and conversion costs $142,000. 

What is the total costs to be accounted for?


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