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On January 1, 2022, Windows Incorporated has $14,218 in partially completed windows in their inventory. During the month of January, they incur another $5,247 to

On January 1, 2022, Windows Incorporated has $14,218 in partially completed windows in their inventory. During the month of January, they incur another $5,247 to finish the windows, $37,922 to complete another 120 windows, and $9,732 to start 50 more windows. What is the total cost of work in process for the month of January?

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