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Problem - Costs of goods manufactured of ABC Company are shown below:
Beginning work in process:
$15,000
Direct materials:
Beginning raw materials
$14,000
Raw material purchases
22,000
Total raw materials available for use
36,000
Ending raw materials
5,500
Direct materials used
30,500
Direct Labour
6,000
Total manufacturing overhead
10,500
Ending work in process
18,000
Cost of Goods Manufactured
$44,000
Required - How much is the total manufacturing cost?
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