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A company that uses job order costing reports the costs incurred below. Overhead is applied at the rate of 52% of direct materials cost. The company has no beginning Work in Process or Finished Goods inventories. Jobs 1 and 3 are not finished by the end of the month, and Job 2 is finished but not sold by month-end.
\table[[,Job 1,Job 2,Job 3],[Direct materials used,$6,100,$8,100,$2,600
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