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Cost of goods manufactured equals $ 8 5 0 0 0 for 2 0 2 2 . Finished goods inventory is $ 3 0 0

Cost of goods manufactured equals $85000 for 2022. Finished goods inventory is $3000 at the beginning of the year and $6000 at the end of the year. Beginning and ending Work in Process inventory for 2022 are $2000 and $6000, respectively. How much is cost of goods sold for the year?
\table[[$82000
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