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8. If the direct labour cost for company A is 15,000, direct material cost is 26,000, factory rent is 10,000, and equipment maintenance cost is

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8. If the direct labour cost for company A is 15,000, direct material cost is 26,000, factory rent is 10,000, and equipment maintenance cost is 12,000, then the conversion costs are a. 22,000. b. 25,000. c. 37,000. d. None of the above

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