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4. Answer the following questions from the information below: If you want partial credit show your work. Work in process beginning $78,000 Work in process ending $81,000 Finished goods beginning $140,000 Finished goods ending $129,000 Raw materials used in manufacturing $160,000 Direct labor used in manufacturing $225,000 Manufacturing overhead applied $247,500 a. What is the total manufacturing cost? I b. What is the total cost of work in process c. What is the cost of goods manufactured? d. What is the total cost of goods available for sale? e. What is the cost of goods sold