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If you were a management accountant at a company and the cost of goods manufactured (being 2,349,000) and the income statement was (1,773,000). How would

If you were a management accountant at a company and the cost of goods manufactured (being 2,349,000) and the income statement was (1,773,000). How would you analyze the results for both outcomes to the board members? 



Is it good since both numbers are positive?

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