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Hitachi incurs total manufacturing costs of $80,000,000. The beginning work in process inventory is $10,000,000, and the ending work in process inventory is $15,000,000. Calculate

Hitachi incurs total manufacturing costs of $80,000,000. The beginning work in process inventory is $10,000,000, and the ending work in process inventory is $15,000,000. Calculate the total cost of goods manufactured for Hitachi. Prepare the balance sheet after the formation of the partnership.

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