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Chapter $2$ material continued

Free$-$response Questions A and $B$ below are based on the following information:

ABCCC. has provided the following information for January $2023.$

Direct materials inventory, January $1,2023$

Direct materials inventory, January $31,2023$

Work$-$in$-$process inventory, January $1,2023$

F inished goods inventory, Janlary $1,2023$

Direct materials purchased

Direct labor

Manufacturing overhead

Total manufacturing cost ined

Cost of goods sold

inventory account on January $31,2023$

$q,$ B$.$ What is the ending balance in the Finished goods inventory on January $31,2023q,$ Record your final answer on the lines provided above. Show your work in the space below for potential partial credit. Some students might find the use of $t-$accounts helpful.