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( 1 ) ( 2 ) ( 3 ) Direct materials used $ 1 5 0 , 6 8 0 $ 3 4 , 0

(1) (2) (3)

Direct materials used $

150, 680

34, 090

Direct labor used

75, 200 45, 920

Factory overhead

122, 200 33, 040 60, 475

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