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The cost figures of the KAPA industry for the previous year are (amounts in euro): Initial Production Stock in progress 35.000 Initial stock of finished

The cost figures of the KAPA industry for the previous year are (amounts in euro):

Initial Production Stock in progress 35.000

Initial stock of finished products 28.000

Initial - First Cost 295.000

General Industrial Expenses 116.000

Cost of Ready Items for Sale 455.000

Based on the above data, the cost of production is (amounts in euros):

391.000

419.000

421.000

427.000

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