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The following information is available for Talking Toys, Inc. for the current year: Direct materials used $ 29,300 Goods in process, January 1 120,000 Goods

The following information is available for Talking Toys, Inc. for the current year: Direct materials used $ 29,300 Goods in process, January 1 120,000 Goods in process, December 1 93,000 Total Factory overhead 12,500 Direct labor used 61,500 The total manufacturing costs incurred during the year were:

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