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find COST OF GOODS MANUFACTURED ( begin{array}{lcll}text { Work in process, January } 1 & 9,000 & text { Work in process, December } 31

find COST OF GOODS MANUFACTURED \( \begin{array}{lcll}\text { Work in process, January } 1 & 9,000 & \text { Work in process, December } 31 & 12,000 \\ \text { Finished goods, January } 1 & 60,000 & \text { Finished goods, December 1 answer

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