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Calculate the cost of goods manufactured using the following information: Direct materials used Direct labor used Factory overhead costs General and administrative expenses Selling expenses Work in Process inventory, January 1 Work in Process inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, December 31 $298,800 132,300 264,300 85,800 49,100 118,800 126,200 232,400 239,000 Multiple Choice $681,400. $688,000 $702,800 $773,800 $695,400