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Problem 1: In a manufacturing company, the cost of goods sold is equal to:
Multiple Choice
Option 1: Total manufacturing costs for the period, less selling expenses.
Option 2: The beginning inventory of work in process, plus total manufacturing costs, less the ending inventory of finished goods.
Option 3: The cost of goods available for sale, less the ending inventory of finished goods.
Option 4: The beginning inventory of work in process, plus total manufacturing costs, less the ending inventory of work in process.
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