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The WIP account given below relates to the activities of Jones I Id for the month of April: Two jobs were completed with total costs

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The WIP account given below relates to the activities of Jones I Id for the month of April: Two jobs were completed with total costs of $183,000 and $105,000 respectively They were sold on account at a mark-up of 50% on cost. As a result of these transactions, the gross profit of Jones Ltd for the month ended April 30 is

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