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The following information is available for the year ended December 31: Beginning raw materials inventory $ 21,500 Raw materials purchases 74,000 Ending raw materials inventory

The following information is available for the year ended December 31: Beginning raw materials inventory $ 21,500 Raw materials purchases 74,000 Ending raw materials inventory 23,000 Direct labor expense 2,400 The amount of direct materials used in production for the year is

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