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12. The following data apply to Stratford Ltd Work in process inventory, beginning of the year Manufacturing overhead applied during the year Work in process inventory, end of the year Finished goods inventory, beginning of the year Finished goods inventory, end of the year Cost of goods sold during the year Calculate the cost of goods manufactured during the year. A. $62 500 B. $67 500 0. $70 500 D_.$72 500 $ 9 000 $ 20 000 $ 14 000 $ 7 500 $ 5 000 $ 75 000