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Hayward Manufacturing Company developed the following data: Beginning work in process inventory $450,000 Direct materials used 350,000 Actual overhead 550,000 Overhead applied 400,000 Cost of

Hayward Manufacturing Company developed the following data:

Beginning work in process inventory $450,000

Direct materials used 350,000

Actual overhead 550,000

Overhead applied 400,000

Cost of goods manufactured 600,000

Ending work in process 750,000

Hayward Manufacturing Company's total manufacturing costs for the period is

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