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Jonas Corporation used $ 2 0 , 0 0 0 of direct materials, incurred $ 4 0 , 0 0 0 of direct labor cost,

Jonas Corporation used $20,000 of direct materials, incurred $40,000 of direct labor cost, and applied $30,000 of manufacturing overhead to jobs this period. No jobs were incomplete at the beginning of the period, but at the end of the period, jobs with a total cost of $25,000 were unfinished. What was the cost of goods manufactured for this period?
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