=+b. Estimated inventories at December 1: Direct materials: Finished products: Wood. . . . . . .
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=+b. Estimated inventories at December 1:
Direct materials: Finished products:
Wood. . . . . . . . . 2,400 ft. Bird House . . . . . . . . . 3,100 units at $26 per unit Plastic. . . . . . . . . 3,600 lbs. Bird Feeder . . . . . . . . . 1,900 units at $40 per unit
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