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A firm has the following cost data for one month: InventoryOpening ($)Closing ($) Materials$100$120 Work in process$60$30 Finished goods$500$600 The current manufacturing costs of the

A firm has the following cost data for one month:

InventoryOpening ($)Closing ($)

Materials$100$120

Work in process$60$30

Finished goods$500$600

The current manufacturing costs of the month were $5,390. Calculate Cost of Goods Available for sale:

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