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. Raynor Manufacturing Company has the following data: Direct labour $46,000 Direct materials used 84,000 Total manufacturing overhead 60,000 Ending work in process 30,000 Beginning

. Raynor Manufacturing Company has the following data:

Direct labour

$46,000

Direct materials used

84,000

Total manufacturing overhead

60,000

Ending work in process

30,000

Beginning work in process

40,000

Calculate a) total manufacturing costs and b) cost of goods manufactured.

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