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Cost of goods manufactured equals $80000 for 2017. Finished goods inventory is $1000 at the beginning of the year and $2500 at the end of

Cost of goods manufactured equals $80000 for 2017. Finished goods inventory is $1000 at the beginning of the year and $2500 at the end of the year. Beginning and ending work in process for 2017 are $2000 and $3000, respectively. How much is cost of goods sold for the year?

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