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Retail Businesses normally have one type of inventory being tracked on their balance sheet. A manufacturing business has three types of inventory. what are these?

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Retail Businesses normally have one type of inventory being tracked on their balance sheet. A manufacturing business has three types of inventory. what are these? Which one is the same as the retail business? Briefly sketch out the cost of goods manufactured schedule. what is the " cost of goods manufactured" equivlent to in a retail business?
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