How do I answer this question that has two variables? Please show me the step...

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Accounting

How do I answer this question that has two variables? Please show me the step by step calculations. Find Total Manufacturing Costs and Cost of Goods Manufactured if Work in Process (Jan 1) is $121,000 and Work in Process (Dec 31) is $83,700. I know that Beginning Work in Process +Total Manufacturing Costs - Ending Work in Process = Cost of Goods Manufactured

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