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C. Estimated inventories at July 31(ending) Direct materials: Finished products: Grates 345 units Backyard Chef 50 units Stainless steel 1,810 lbs. Master Chef 25 units

C. Estimated inventories at July 31(ending) Direct materials: Finished products: Grates 345 units Backyard Chef 50 units Stainless steel 1,810 lbs. Master Chef 25 units Burner sub assemblies 160 units Shelves 320 units

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