What is the ending balance in the"Work in Process Inventorylong dash . September 30? What does this figurerepresent?

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1. Prepare aT-account for the"Work in Process Inventorylong dash

Shells" showing all activity that took place in the account during September

September.

Work in Process InventoryShells

Beginning Balance

18,700

Direct materials used

42,400

Direct labor

12,300

Transferred to Packaging

196,200

Manufacturing overhead allocated

17,000

Transferred in from Centers

126,000

Ending Balance . ?