Chapter 19, Problem 16Q

To determine

Cost of Work in Process: Cost of work in process is the difference between manufacturing cost and total cost of goods produced. Beginning work in process is added to manufacturing cost and the total of these two is subtracted from total cost of goods manufactured.

Cost of Goods Manufactured: The sum of all the costs incurred to produce a product is called cost of goods manufactured. It is presented in the income statement.

To compute: (a) the total cost of work in process and (b) the cost of goods manufactured.