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can someone please explain how they got that answer? i just want to know the process step by step. thank you. Irresistible Lemonade Company processes

can someone please explain how they got that answer? i just want to know the process step by step. thank you.
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Irresistible Lemonade Company processes fresh lemonade. The company has the following expenses for July: What is the total cost for the production category of the value chain? A. $60,100 'B. $465,200 C. $202,400 D. $304,700

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