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Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory $...

Use the following data to determine the cost of goods manufactured:

Beginning finished goods inventory $ 12,700
Direct labor used 32,500
Beginning work in process inventory 9,100
General and administrative expenses 15,400
Direct materials used 42,400
Ending work in process inventory 10,900
Indirect labor 8,200
Ending finished goods inventory 11,400
Indirect materials 15,400
Depreciation—factory equipment 9,400
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