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ABC Company has the following product costing information for the month of June: Work in process, June 1 $ 80,000 Work in process, June 30

ABC Company has the following product costing information for the month of June:

Work in process, June 1 $ 80,000

Work in process, June 30 $ 85,000

Raw material used $ 50,000

Direct labor incurred $ 75,000

Manufacturing overhead incurred $ 25,000

ABCs total manufacturing cost for June is:

TMC = RM + DL + OH

a.

$85,000.

b.

$150,000.

c.

$165,000.

d.

$145,000.

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