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Work in process, beginning Work in process, ending Direct labor costs Cost of goods manufactured Factory overhead $14,000 20,000 4,000 8,000 8,000 Direct materials used

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Work in process, beginning Work in process, ending Direct labor costs Cost of goods manufactured Factory overhead $14,000 20,000 4,000 8,000 8,000 Direct materials used is $2,000 $4,000 $8,000 $14,000

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