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You have the following data: Cost of goods sold $70 Direct labour $20 Direct materials $15 Cost of goods manufactured $80 Work-in-process ending $10 Finished

You have the following data:

Cost of goods sold

$70

Direct labour

$20

Direct materials

$15

Cost of goods manufactured

$80

Work-in-process ending

$10

Finished goods ending

$15

Manufacturing overhead

$30

Which of the following represents the beginning work-in-process inventory?

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