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Kellogg's USA has a total manufacturing cost of $60,000,000. The beginning work in process inventory is $5,000,000, and the ending work in process inventory is

Kellogg's USA has a total manufacturing cost of $60,000,000. The beginning work in process inventory is $5,000,000, and the ending work in process inventory is $6,000,000. Calculate the total cost of goods manufactured for Kellogg's USA. Prepare a classified balance sheet as of December 31, 20X1.

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