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Bea Corp. obtained the following information from its accounting records: Sales $38,000 Beginning Finished Goods Inventory $24,000 Ending Finished Goods Inventory $17,000 Cost of Goods

Bea Corp. obtained the following information from its accounting records:

Sales

$38,000

Beginning Finished Goods Inventory

$24,000

Ending Finished Goods Inventory

$17,000

Cost of Goods Sold

$18,000

The Cost of Goods Manufactured this period equals:

A.

$11,000

B.

$18,000

C.

$23,000

D.

$12,000

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