CHAPTER 1
4. The cost of goods manufactured for the year was $810,000—the credits to Work in Process. 5. The Cost of Goods Sold for the year was: Finished goods inventory, 1/1 $40,000 Add: Cost of goods manufactured (from Work in Process) 810,000 Goods available for sale 850,000 Finished goods inventory, 12/31 130,000 Cost of goods sold $720,000 ................
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