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The company uses absorption costing system. The company produces 4,500 units. The variable costs are $617 per unit. Total fixed costs are $225,100 per period.

The company uses absorption costing system. The company produces 4,500 units. The variable costs are $617 per unit. Total fixed costs are $225,100 per period. What is the amount of cost of goods manufactured?

A.

$2,776,500

B.

$3,001,600

C.

$225,100

D.

$100,000

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