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The following information relates to the manufacturing operations : Beginning Ending Raw materials inventory $ 61,000 $ 64,000 Finished goods 72,000 64,000 The raw materials

The following information relates to the manufacturing operations :

Beginning Ending
Raw materials inventory $ 61,000 $ 64,000
Finished goods 72,000 64,000

The raw materials used in manufacturing during the year totaled $122,000. Raw materials purchased during the year amount to:

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