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A beginning balance of 20000 and an ending balance of

The balance sheet dated December 31, 2003, has a balance in the Finished Goods Inventory account of $26,200.The December 31, 2004, balance sheet has a balance in the Finished Goods Inventory account of $24,000. Work in Process Inventory account has a beginning balance of $20,000 and an ending balance of $30,000.If the cost of goods manufactured is $340,000, how much is cost of goods sold?

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