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Direct materials Work in process Finished goods Other information Direct materials purchases Cost of goods available for sale Actual factory overhead costs January 1

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Direct materials Work in process Finished goods Other information Direct materials purchases Cost of goods available for sale Actual factory overhead costs January 1 $ 85,000 74,000 December 31 $ 48,000 50,000 123,000 108,000 $ 332,000 966,000 268,000 $858,000. $356,000. $688,000. $843,000. $819,000.

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