using PR 15-5B pp. 780-781 part 1 only with the following changes: January 1 WIP is $102000 NOT $109200, Dec 31 WIP is $85000 NOT $96200, materials purchased is $128000 NOT $123500, and miscellaneous cost- factory is $5500 NOT $4420 the cost of FOH used in production is using PR 15-5B pp. 780-781 part 1 only with the following changes: January 1 WIP is $102000 NOT $109200, Dec 31 WIP is $85000 NOT $96200, materials purchased is $128000 NOT $123500, and miscellaneous cost- factory is $5500 NOT $4420 the cost of FOH used in production is