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The ASF Corporation manufactures one product and accounts for costs by a job orders cost system You have obtained the following information for the year ended December 31 2010 from the Corporations books and records
Total manufacturing cost added during 2010 was 1,000,000
Cost of goods manufactured was 970,000
Factory overhead was applied to work in process inventory at 75% of direct labor (applied factory overhead for the year 27% of the total manufacturing cost)
Beginning work in process inventory January 1 was 80% of ending work-in - process inventory December 31
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