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Aston Martin incurs a total manufacturing cost of $85,000,000. The beginning work in process inventory is $8,000,000, and the ending work in process inventory is

Aston Martin incurs a total manufacturing cost of $85,000,000. The beginning work in process inventory is $8,000,000, and the ending work in process inventory is $9,500,000. Calculate the total cost of goods manufactured for Aston Martin. Prepare the balance sheet after the formation of the partnership.

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