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Cost of goods manufactured equals $85000 for 2017. Finished goods inventory is $2000 at the beginning of the year and $5500 at the end of

Cost of goods manufactured equals $85000 for 2017. Finished goods inventory is $2000 at the beginning of the year and $5500 at the end of the year. Beginning and ending work in process for 2017 are $4000 and $5000, respectively. How much is cost of goods sold for the year?

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