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Carley Products has no work in process or finished goods inventories at the close of business on December 31. The balance of Carley's account as of December 31, are as follows:
Cost of goods sold 2,040,000Selling and administrative expenses 900,000Sales 3,600,000Factory overhead control 700,000Factory overhead applied 648,000
Question 1: Carley Products' pretax income for the year is
a. 608,000b. 660,000c. 712,000d. 52,000
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