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On January 1, 2016, Selica Industries had a beginning work in process inventory of $187,000. On December 31, 2016, Selica had an ending work in

On January 1, 2016, Selica Industries had a beginning work in process inventory of $187,000. On December 31, 2016, Selica had an ending work in process inventory of $192,000. What is the difference between Selicas total manufacturing costs and their cost of goods manufactured for the 2016 fiscal year?

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