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A manufacturing company has a beginning finished goods inventory of $16,200, raw material purchases of $19,600, cost of goods manufactured of $35,700, and an ending finished goods inventory of $19,400. The cost of goods sold for this company is:

A manufacturing company has a beginning finished goods inventory of $16,200, raw material purchases of $19,600, cost of goods manufactured of $35,700, and an ending finished goods inventory of $19,400. The cost of goods sold for this company.

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