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12. Williams Company's direct labor cost is 25% of its conversion cost. If the manufacturing overhead for the last period was $45,000 and the direct

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12. Williams Company's direct labor cost is 25% of its conversion cost. If the manufacturing overhead for the last period was $45,000 and the direct materials cost was $25,000, the direct labor cost was: A. $15,000. DL+OH 45k/ 75% B. $60,000. C. $33,333. D. $20,000

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