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The cost of goods sold for Frye Manufacturing in the year was $363,000. The January 1 Finished Goods Inventory balance was $32,000, and the December

The cost of goods sold for Frye Manufacturing in the year was $363,000. The January 1 Finished Goods Inventory balance was $32,000, and the December 31 Finished Goods Inventory balance was $25,400. Calculate the cost of goods manufactured during the year.

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