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2. Management of Lewallen Corporation has asked your help as an intern in preparing some key reports for September. Direct materials cost was $66,000, direct

2. Management of Lewallen Corporation has asked your help as an intern in preparing some key reports for September. Direct materials cost was $66,000, direct labor cost was $52,000, and manufacturing overhead was $80,000. Selling expense was $24,000 and administrative expense was $41,000.

The conversion cost for September was:

$132,000
$156,000
$198,000
$131,000

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