Use the following information from Hardy Co. for the current year: Hardy Co.'s cost of goods manufactured

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Use the following information from Hardy Co. for the current year:

Direct materials used. Direct Labor... Total Factory overhead Beginning goods in process. Ending goods in process. $5,00

Hardy Co.'s cost of goods manufactured for the current year is: 

A. $12,000.
 B. $16,100.
 C. $17,100.
 D. $18,100.
 E. $13,600.

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