Darius Manufacturing, Inc. provided the following information for the year: Purchases - Direct Materials Plant Utilities and Insurance Indirect Materials Used Indirect Labor Direct Materials Used in Production Direct Labor Depreciation on Factory Plant and Equipment Cost of Goods Manufactured The inventory account balances as of January 1 are given below. Direct Materials $44,000 Work-in - Process Inventory 1,300 Finished Goods Inventory 48,500 What is the ending balance in the Work-in - Process Inventory account? A. $12,410 B. $48,500 C. $1,300 D. $42,700 $91,000 67,500 11,210 4,900 96,000 117,500 4,000 290,000
