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Haagen-Dazs USA incurs a total manufacturing cost of $80,000,000. The beginning work in process inventory is $8,000,000, and the ending work in process inventory is

Haagen-Dazs USA incurs a total manufacturing cost of $80,000,000. The beginning work in process inventory is $8,000,000, and the ending work in process inventory is $9,500,000. Calculate the total cost of goods manufactured for Haagen-Dazs USA. Prepare a classified balance sheet as of December 31, 20X1.

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