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Given the following data for Concord Corporation, compute (A) total manufacturing costs and (B) cost of goods manufactured: Direct materials used $250000 Beginning work in process $30000 Direct labor 250000 Ending work in process 15000 Manufacturing overhead 355000 Beginning finished goods 38000 Operating expenses 363000 Ending finished goods 23000 (A) (B O $855000 $840000 O $855000 $870000 O $840000 $870000 $870000 $885000