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23. The ending inventory of finished goods has a total cost of $9,000 and consists of 600 units. If the overhead applied to these goods

23. The ending inventory of finished goods has a total cost of $9,000 and consists of 600 units. If the overhead applied to these goods is $3,000, and the overhead rate is 75% of direct labor, how much direct materials cost was incurred in producing these units? A. $3,750 B. $2,000 C. $4,000 D. $6,000 E. $9,000

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