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The Foundational $15($Algo$)[$LO$3-1,$ LO$3-2,$ LO$3-3,$ LO$3-4]$

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Bunnell Corporation is a manulacturer that uses job$-$order costing. On January $1,$ the company's inventory balances were as follows:

$\backslash$table$[[$Raw naterials,$$77,599$