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Raskin Inc. uses job-order costing. In September, the company charged the following costs to jobs: direct materials, $25,000; direct labor, $56,000; and manufacturing overhead cost

Raskin Inc. uses job-order costing. In September, the company charged the following costs to jobs: direct materials, $25,000; direct labor, $56,000; and manufacturing overhead cost applied, $54,000. The beginning work in process inventory was $24,000 and the ending work in process inventory was $23,000. Required: Determine the cost of goods manufactured for September.

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