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Inventory balances for other financial data for et products are as follows:
Inventories December 31,2010 December 31,2011Direct Materials 3,000 2,400WIP 3,500 2,000Finished Goods 10,000 5,000
Other Data:
Direct Materials purchased on credit 6,000Direct Labor 5,000Overhead 7,000Selling Costs 2,000General and Administrative Costs 5,000Sales 50,000
Calculate Total Manufacturing Cost for the year.
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