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Select the relevant information from the following, and calculate the cost of goods sold: Inventories Opening Closing Materials $ 100 $ 120 Work in process

Select the relevant information from the following, and calculate the cost of goods sold:

Inventories Opening Closing
Materials $ 100 $ 120
Work in process $ 60 $ 30
Finished goods $ 500 $ 600

Total manufacturing costs were $5390. Cost of goods sold is:

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