OReilly Manufacturing Co.s cost of goods sold for the month ended July 31 was $345,000....

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OReilly Manufacturing Co.s cost of goods sold for the month ended July 31 was $345,000. The ending work in process inventory was 90% of the beginning work in process inventory. Factory overhead was 50% of the direct labor cost. No indirect materials were used during the period. Other information pertaining to OReillys inventories and production for July is as follows:

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