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b. Estimated inventories at July 1(beginning) Direct materials: Finished products: Grates 300 units Backyard Chef 35 units Stainless steel 1,510 lbs. Master Chef 38 units

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b. Estimated inventories at July 1(beginning) Direct materials: Finished products: Grates 300 units Backyard Chef 35 units Stainless steel 1,510 lbs. Master Chef 38 units Burner sub assemblies 175 units Shelves 345 units

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