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Harrison Industries began July with a finished-goods inventory of $61,000. The finished-goods inventory at the end of July was $71,000 and the cost of goods

Harrison Industries began July with a finished-goods inventory of $61,000. The finished-goods inventory at the end of July was $71,000 and the cost of goods sold during the month was $128,000. The cost of goods manufactured during July was

A. $132,000.

B. $128,000.

C. $118,000.

D. $138,000.

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