A manufacturer of outboard motors accumulates production costs on job cost sheets. on march 20, lot No. K-37, consisting of 100 identical motors, was completed at a cost of Br14000. twenty-five motors were shipped on consignment to a dealer in dire dawa, and another 25 were sent to a consignee in bahir dar. the remaining 50 motors were in the manufacturer’s stockroom on march 31, the end of the fiscal year. neither consignee submitted an account sale for march. explain the quantity and valuation of motors in the manufacturer’s balance sheet on march 31 ?