Quality Homes had the following houses for sale on April 1: 412 N....

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Accounting

Quality Homes had the following houses for sale on April 1:

412 N. 106th Street - cost $198,000 to build

913 S. 112th Avenue - cost $224,000 to build

722 W. Oak Place - cost $215,000 to build

During April, Quality Homes sold the house on 112th Avenue for $294,000. If Quality Homes uses the specific identification method, what should Quality Homes record as cost of goods sold for April?

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