=+Direct materials 71,000 lbs. at $5.10 70,600 lbs. at $5.00 Direct labor 1,300 hrs. at $17.50 1,330
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=+Direct materials 71,000 lbs. at $5.10 70,600 lbs. at $5.00 Direct labor 1,300 hrs. at $17.50 1,330 hrs. at $17.80 Factory overhead Rates per direct labor hr., based on 100% of normal capacity of 1,350 direct labor hrs.:
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