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Question(s) / Instruction(s):

Which one of the following should be equal to the balance of the work in process inventory account at the end of the period?

A.            The total of the amounts transferred from raw materials for the current period

B.            The sum of the costs shown on the job cost sheets of unfinished jobs

C.            The total of manufacturing overhead applied to work in process for the period

D.            The total manufacturing costs for the period

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