2. Raw Materials Finished Goods
Bal. 32,000 180,000 (b) Bal. 48,000 720,000 (j)
(a) 170,000 (i) 700,000
Bal. 22,000 Bal. 28,000
Work in Process Manufacturing Overhead
Bal. 20,000 700,000 (i) (b) 36,000 350,000 (h)
(b) 144,000 (c) 82,000
(c) 200,000 (d) 65,000
(h) 350,000 (f) 18,000
Bal. 14,000 (g) 153,000
Bal. 4,000
Cost of Goods Sold
(j) 720,000
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