Keeton Company had the following data: 
Determine the cost of goods sold.
Definitions:
Differentiation Strategy
A marketing approach where a company makes its product or service stand out from competitors through distinct features, quality, or services.
Significant Points
Key or important aspects, facts, or features that are noteworthy.
Higher Price
The strategy of setting the cost of a product or service above the average market price to signal higher quality or to cover higher production costs.
Market Segments
Market segments consist of individuals or entities grouped together based on shared traits or needs, which lead them to desire comparable products and services, reflecting similar preferences, attributes, or actions.
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