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December 31 for finished goods and work in process be pectively and direct materials wax inventory of 16,000 pounds. Also assume the desired inventories on overhead was budgeted at $300,000. For those boxes in 5120,000 and $28,500, respectively and direct materials wax inventory of 12,500 pounds. Factory overhead was budgeted at $300,000. For those boxes in which you must enter subtracted or negative numbers use a minus sign