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Montreal Industries Inc. had the following activities during the year: Direct materials used Direct manufacturing labour Manufacturing overhead Ending work-in-process inventory Beginning work-in-process inventory $117,000

Montreal Industries Inc. had the following activities during the year:

Direct materials used

Direct manufacturing labour

Manufacturing overhead

Ending work-in-process inventory

Beginning work-in-process inventory

$117,000

80,000

30.000

8.000

1.000

Ending finished goods inventory

Beginning finished goods inventory

40,000

50.000

What is Montreal's cost of goods sold during the year?

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