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Direct materials cost is $80,000. Direct labor cost is $60,000. Factory overhead is $90,000. Beginning goods in process were $15,000. The cost of goods manufactured

Direct materials cost is $80,000. Direct labor cost is $60,000. Factory overhead is $90,000. Beginning goods in process were $15,000. The cost of goods manufactured is $245,000. What is the cost assigned to the ending goods in process?

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