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For the income statement for this problem https://www.coursehero.com/file/14008243/100-B-M-A-S-C-570/?justUnlocked=1#/question , how do you get the Cost of goods sold (at standard)

For the income statement for this problem https://www.coursehero.com/file/14008243/100-B-M-A-S-C-570/?justUnlocked=1#/question , how do you get the Cost of goods sold (at standard)

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