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Use the following information from Hardy Co. for the current year: Direct materials used $ 15,000 Direct Labor 21,000 Total Factory overhead 16,100 Beginning goods

Use the following information from Hardy Co. for the current year: Direct materials used $ 15,000 Direct Labor 21,000 Total Factory overhead 16,100 Beginning goods in process 9,000 Ending goods in process 12,000 Hardy Co.'s cost of goods manufactured for the current year is:

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