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Hardy Company manufactures a single product by a continuous process, involving two production departments. The records indica

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1 Work in Process—Dept. 1 140000
     Raw Materials Inventory 140000
2 Work in Process—Dept. 1 200000
       Factory Labor 200000
3 Work in Process—Dept. 1 125000 =5000*25
       Manufacturing Overhead 125000
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