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Cost of goods manufactured equals $88200 for 2020. Finished goods inventory is $4100 at the beginning of the year and $10800 at the end of

Cost of goods manufactured equals $88200 for 2020. Finished goods inventory is $4100 at the beginning of the year and $10800 at the end of the year. Beginning and ending work in process for 2020 are $8030 and $9100 respectively. How much is cost of goods sold for the year?

$93830

$84100

$81500

$94900

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