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Work in process inventory, December 1 Br 2,000 Br 12,000 (e) Total manufacturing costs incurred during December 14,000(c)70,000 Total manufacturing costs (a) 140, 00076, 000

Work in process inventory, December 1 Br 2,000 Br 12,000 (e)

Total manufacturing costs incurred during December 14,000(c)70,000

Total manufacturing costs (a) 140, 00076, 000

Work in process inventory, December 31 30,00030,000(f)

Cost of goods manufactured (b)(d)62, 000

Work in process inventory, December 1 Br 2,000 Br 12,000 (e)

Total manufacturing costs incurred during December 14,000(c)70,000

Total manufacturing costs (a) 140, 00076, 000

Work in process inventory, December 31 30,00030,000(f)

Cost of goods manufactured (b)(d)62, 000

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