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a. Direct Method Assembly Finishing b. Step Method Assembly Total Service Total Production Department Cost Cost Allocated $ 255,000 $ 275,000 253,273 538,273 241,818

a. Direct Method Assembly Finishing b. Step Method Assembly Total Service Total Production Department Cost Cost Allocated $ 255,000 $ 275,000 253,273 538,273 241,818 681,818 Finishing 248,182 533,182 c. Reciprocal Method Assembly Finishing

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