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Problem - Inventory Accounts for a Manufacturing Company Fujita Company produces a single product. Costs accumulated at the end of the period are as follows:
Raw material purchases
$54,000
Production supervisor's salary
$ 20,000
Depreciation on manufacturing equipment
3,000
Shipping costs on units sold
43,500
Sales commissions
20,000
Materials used in production
83,500
Factory labor
36,000
Goods completed
115,000
Property tax on manufacturing equipment
3,500
Cost of units sold
150,000
Assume the beginning raw materials inventory was $62,800, the beginning finished goods inventory was $118,400, and there was no beginning work-in-process inventory.
Required - Compute the closing account balances of each of the three inventory accounts: Raw Materials, Work in Process, and Finished Goods.
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