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Roth Company Had the Following Data Available The Ending Inventory of Work in Process Is _____

Question 103

Multiple Choice

Roth Company had the following data available:  B eginring direct-materials inventory $26,000 Beginning WIP Inventory 64,000 Beginning finished-goods inventory 58,000 Direct materials purchased on account 148,000 Direct materials requisitioned 82,000 Direct-labor cost incurred 130,000 Factory overhead incurred 146,000 Cost of goods completed 292,000 Cost of goods sold 256,000 Overhead applicati on rate 150% as a percent of direct-labor cost)  \begin{array} { l r } \text { B eginring direct-materials inventory } & \$ 26,000 \\\text { Beginning WIP Inventory } & 64,000 \\\text { Beginning finished-goods inventory } & 58,000 \\\text { Direct materials purchased on account } & 148,000 \\\text { Direct materials requisitioned } & 82,000 \\\text { Direct-labor cost incurred } & 130,000 \\\text { Factory overhead incurred } & 146,000 \\\text { Cost of goods completed } & 292,000 \\\text { Cost of goods sold } & 256,000 \\\text { Overhead applicati on rate } & 150 \% \\\quad \text { as a percent of direct-labor cost) } &\end{array} The ending inventory of work in process is _____.


A) $438,000
B) $179,000
C) $130,000
D) $422,000

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