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In January, One of the Processing Departments at Seidl Corporation

question 82

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In January, one of the processing departments at Seidl Corporation had ending work in process inventory of $35,000. During the month, $111,000 of costs were added to production and the cost of units transferred out from the department was $86,000.
-In the department's cost reconciliation report for January,the cost of beginning work in process inventory for the department would be:


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