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How do I calculate these. Costs accounted for: Work-in-process, ending 5,778 $ 5,486 $ 292 Completed and transferred out 31,222 26,514 4,708 Total costs accounted

How do I calculate these. Costs accounted for: Work-in-process, ending 5,778 $ 5,486 $ 292 Completed and transferred out 31,222 26,514 4,708 Total costs accounted for $ 37,000 $ 32,000 $ 5,000

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