=+Cost of Goods Sold Finished GoodsRolled Sheet Materials Finished GoodsSheared Sheet Factory OverheadSmelting Department Work in ProcessSmelting
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=+Cost of Goods Sold Finished Goods—Rolled Sheet Materials Finished Goods—Sheared Sheet Factory Overhead—Smelting Department Work in Process—Smelting Department Factory Overhead—Rolling Department Work in Process—Rolling Department Factory Overhead—Converting Department Work in Process—Converting Department
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