Exercise 3-4 (15 minutes)
a. Raw Materials... 80,000
Accounts Payable... 80,000
b. Work in Process... 62,000
Manufacturing Overhead ... 9,000
Raw Materials... 71,000
c. Work in Process... 101,000
Manufacturing Overhead ... 11,000
Wages Payable ... 112,000
d. Manufacturing Overhead ... 175,000
Various Accounts ... 175,000
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