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07-08-2024
Business

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At the beginning of the year, Swift, Inc.'s Work-in-Process Inventory account had a balance of $123,000. During the year, $250,000 of direct materials were used in production, and $72,000 of direct labor costs were incurred. Manufacturing overhead amounted to $849,000. The cost of goods manufactured was $677,000. What is the balance in the Work-in-Process Inventory account on December 31?

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