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cost of materials used $40,000 direct labor costs $55,000 factory overhead $32,000 work in process, beg. $28,000 work in process, end. $18,000 What is the

cost of materials used $40,000 direct labor costs $55,000 factory overhead $32,000 work in process, beg. $28,000 work in process, end. $18,000 What is the cost of goods manufactured? a $173,000 b $97,000 c $137,000 d $117,000

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