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Abare Corporation reported the following data for the month of December: Direct materials $ 79,000 Direct labor cost $ 46,000 Manufacturing overhead $ 77,000 Selling

Abare Corporation reported the following data for the month of December:

Direct materials $ 79,000
Direct labor cost $ 46,000
Manufacturing overhead $ 77,000
Selling expense $ 32,000
Administrative expense $ 50,000

The conversion cost for December was:

$127,000

$123,000

$202,000

$174,000

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