The following information relates to the 2020 operations of Adlers Company:

Finished goods inventory, beginning		$90,000
Finished goods inventory, ending		83,000
Cost of goods available for sale		230,000

(a)

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What is Adlers cost of goods manufactured for the year?

Cost of goods manufactured

$ 140,000

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(b)

What is Adlers cost of goods sold for the year?

Cost of goods sold

$