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b. Estimated inventories at July 1: Direct materials: Grates Stainless steel Burner subassemblies Shelves Finished products: Backyard Chef Master Chef 290 units 1,500 lbs.

b. Estimated inventories at July 1: Direct materials: Grates Stainless steel Burner subassemblies Shelves Finished products: Backyard Chef Master Chef 290 units 1,500 lbs. 170 units 340 units 30 units 32 units

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