A furniture-making business manufactures quality furniture to customers' orders. It has three production departments (A, B and

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A furniture-making business manufactures quality furniture to customers' orders. It has three production departments

(A, B and C) which have overhead absorption rates (per direct labour hour) of $12.86, $12.40 and $14.03 respectively.

Two pieces of furniture are to be manufactured for customers. Direct costs are as follows.

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