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In the manufacture of 9 , 1 0 0 units of a product, direct materials cost incurred was $ 1 4 9 , 6 0

In the manufacture of 9,100 units of a product, direct materials cost incurred was $149,600, direct labor cost incurred was $85,400, and applied factory overhead was $56,400. The total conversion cost is
a. $113,440
b. $291,400
c. $141,800
d. $235,000

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