Question: Work in process inventory was $ 1 4 , 4 0 0 at January 1 and $ 1 7 , 4 0 0 at December

Work in process inventory was $14,400 at January 1 and $17,400 at December 31. Finished goods inventory was $64,000 at January
1 and $45,900 at December 31.
What is the cost of goods manufactured? What is the cost of goods sold?
 Work in process inventory was $14,400 at January 1 and $17,400

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