Hamilton Lighting manufactures a variety of lamps for lighting specialty stores. In September, Hamilton Lighting received an

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Hamilton Lighting manufactures a variety of lamps for lighting specialty stores. In September, Hamilton Lighting received an order from Rose Decor for 34 missionstyle table lamps. The order from Rose Decor became Job Number 951 at Hamilton Lighting. Materials requisition #1298 for Job 951 shows that a total of \($196\) of direct materials were used in manufacturing the job. In addition to the materials requisition, the labor time records show that a total of \($79\) of direct labor costs was incurred in producing these lamps; a total of 8 direct labor hours were worked on this job.

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