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A partial listing of costs incurred during December at Gagnier Corporation appears below: The total of the period costs listed above for December is: $89,000

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A partial listing of costs incurred during December at Gagnier Corporation appears below: The total of the period costs listed above for December is: $89,000 $310,000 $325,000 $399,000 The total of the manufacturing overhead costs listed above for December is: $325,000 $635,000 $89,000 $40,000

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