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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

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 DM used in production is

108800

109800

110800

105300

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