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A manufacturing company incurred the following costs during the month: Direct materials costing $30,000, direct labor expenses totaling $25,000, and factory overhead costs of $20,000.

A manufacturing company incurred the following costs during the month: Direct materials costing $30,000, direct labor expenses totaling $25,000, and factory overhead costs of $20,000. Calculate the total manufacturing costs and analyze how each cost category contributes to the company's cost structure.

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