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FPG Industries had $45,000 of raw materials inventory at the beginning of March 2019. During the month, $205,000 of raw material was purchased. On 31

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FPG Industries had $45,000 of raw materials inventory at the beginning of March 2019. During the month, $205,000 of raw material was purchased. On 31 March 2019 a count revealed that $36,000 of raw material was still present. What is the cost of direct material used

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