Question $17$

Work$-$in$-$Process

$40,000$

$90,000$

$50,000170,000$

$60,000$

$70,000$

At the end of $20$x$1,$ a company's Work$-$in$-$Process T$-$Account $($shown above without the center line$)$ shows:

Beginning Balance $$40,000$

Debits for $$90,000,$ $$50,000,$ and $$60,000$

Credit for $ $170,000$

Ending Balance $$70,000$

The company's cost of the finished goods completed for $201$ was $?$

$$ $ $170,000$

$$ $ $200,000$

$$ $ $130,000$

$ $270,000$