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The December 31, inventory for the Hayes Company included five products. The year-end physical count revealed the following quantities on hand: The related unit costs:

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The December 31, inventory for the Hayes Company included five products. The year-end physical count revealed the following quantities on hand: The related unit costs: A $10 B 6 C 5 D 8 E 7 Calculate the total cost of the December 31, physical inventory. Physical Inventory $

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