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Multiple Choice Question 112 Sheffield Corp. developed the following data for the current year: Beginning work in process inventory Direct materials used Actual overhead Overhead applied Cost of goods manufactured Total manufacturing costs $340000 234000 378000 306000 354000 1000000 Sheffield Corp.s ending work in process inventory is O 。 。 $660000. $646000. $306000. $986000.

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Ending work in Process inventory=1000000+340000-354000=$986000
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