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The following is a portion of a comparative analysis: This Year Change Cost of Sales $400,000 (30,000) The cost of sales last year was: $370,000.

The following is a portion of a comparative analysis: This Year Change Cost of Sales $400,000 (30,000) The cost of sales last year was:

$370,000.

$430,000.

$30,000.

$60,000.

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