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Consider the following data Work in process inventory December 31 7000 Work in process inventory January 6000 1 Purchases of raw material 54000 6000 Raw

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Consider the following data Work in process inventory December 31 7000 Work in process inventory January 6000 1 Purchases of raw material 54000 6000 Raw Material inventory December 31 Raw Material inventory January 1 3000 Direct Labor 13000 Total manufacturing overhead 6000 Calculate the cost of goods manufactured

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