My question is the same as this


Raw Material - Beginning : $9,000 - Ending:$13,100, Work in Process - Beginning: $5,000 - Ending: $7,000, Finished Goods - Beginning: $9,000 - Ending: $6,000.

Cost incurred: Raw Materials purchases $54,000, direct labor $57,000, manufacturing overhead $19,900. The specific overhead costs were: indirect labor $5,500, factory insurance $4,000, machinery depreciation $4,000, machinery repairs $1,800, factory utilities $3,100, miscellaneous factory costs $1,500. Assume that all raw materials used were direct materials.