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A company's production budget reflects the following information for the first three months of the year: January February March Units to be produced 7,800

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A company's production budget reflects the following information for the first three months of the year: January February March Units to be produced 7,800 8,400 8,200 Each unit requires four direct labour hours at a rate of $7 per hour. What is the direct labour cost for the month of January?

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