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A company had beginning inventories as follows: Direct Materials, $900; Work-in-Process, $1,100; Finished Goods, $1,900. It had ending inventories as follows: Direct Materials, $1,000; Work-in-Process, $1,200; Finished Goods, $2,000. Material Purchases (net including freight) were $4,400, Direct Labor $5,100, and Manufacturing Overhead $5,800. What is the Cost of Goods Sold for the period?

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