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Question(s) / Instruction(s):

Brown Company has $30,000 of ending finished goods inventory as of December 31, 2008. If beginning finished goods inventory was $25,000 and cost of goods sold was $40,000, how much would Brown report for cost of goods manufactured?

A.            $42,500

B.            $25,000

C.            $35,000

D.            $45,000

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