If beginning and ending work in process inventories are 5900

If beginning and ending work in process inventories are $5,900 and $15,900, respectively, and cost of goods manufactured is $179,000, what is the total manufacturing cost for the period?

Solution

cost of goods manufactured=Beginning WIP+total manufacturing cost-ending work in process

Hence

total manufacturing cost=(179000+15900-5900)

which is equal to

=$189000.