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Abburi Company's manufacturing overhead is 35% of its total conversation costs. If direct labor is $83,200 and if direct materials are $29,700, the manufacturing overhead

Abburi Company's manufacturing overhead is 35% of its total conversation costs. If direct labor is $83,200 and if direct materials are $29,700, the manufacturing overhead is:

A) $44,800

B) $154,514

C) $15,992

D) $60,792

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