Compute the Ending Work in Process Inventory for a Manufacturer

question 239

Essay

Compute the ending work in process inventory for a manufacturer with the following information.
$$\begin{array} { | l | r | } \hline \text { Raw materials purchased } & 131,700 \\\hline \text { Raw materials used in production } & 65,400 \\\hline \text { Direct labor used } & 44,000 \\\hline \text { Total factory overhead used } & 101,600 \\\hline \text { Work in process inventory, beginning of year } & 32,500 \\\hline \text { Cost of goods manufactured } & 212,900 \\\hline\end{array}$$

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Definitions:

Endorphins

Natural, pain-relieving chemicals produced by the body, often released in response to stress or exercise, and associated with feelings of euphoria.

Morphine

A potent opiate analgesic drug derived from the opium poppy used to relieve severe pain.

Receptor Sites

Specific locations on cell membranes or within cells where specific substances like hormones, neurotransmitters, or drugs can bind and elicit a biological response.

Peripheral Nervous System

The part of the nervous system outside the brain and spinal cord, which connects the central nervous system to limbs and organs, essentially serving as a communication relay going back and forth between the brain and the extremities.