During FY 2018 Bay Manufacturing had total manufacturing costs
During FY 2018 Bay Manufacturing had total manufacturing costs are
$428,000. Their cost of goods manufactured for the year was $457,000. The January 1, 2019 balance of Work-in-Process Inventory is $58,000. Use this information to determine the dollar amount of the FY 2018 beginning Work-in-Process Inventory. (Round dollar values & enter as whole dollars only.)
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