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During the month of February, Loard Corporation, a manufacturing company, purchased raw materials costing $79,000. The cost of goods manufactured for the month was $109,000. The beginning balance in the raw materials account was $21,000 and the ending balance was $39,000. The beginning balance in the finished goods account was $31,000 and the ending balance was $51,000.
Required:
Problem (a.) What was the cost of raw materials used in production during February?
Problem (b.) What was the cost of goods sold for February?
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