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question below The following costs were incurred by a manufacturing company: Work in process inventory was $5,100 at January 1 and $6,300 at December 31

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The following costs were incurred by a manufacturing company: Work in process inventory was $5,100 at January 1 and $6,300 at December 31 . Finished goods inventory was $30,700 at January 1 and $30,400 at December 31 . Calculate cost of goods sold

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