The following information is available for Walker Industries:

Beginning work in process inventory $30,000
Ending work in process inventory $25,000
Cost of goods manufactured $180,000

Compute total current manufacturing cost?

20,000

To compute the total current manufacturing cost, we need to calculate the change in work in process (WIP) inventory during the period. Here's how you can do it:

Step 1: Calculate the change in WIP inventory.
Change in WIP inventory = Ending WIP inventory - Beginning WIP inventory
Change in WIP inventory = $25,000 - $30,000 = -$5,000

Step 2: Determine the total manufacturing cost.
Total manufacturing cost = Cost of goods manufactured + Change in WIP inventory
Total manufacturing cost = $180,000 + (-$5,000) = $175,000

Therefore, the total current manufacturing cost for Walker Industries is $175,000.