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ABC Manufactures issued R 1 0 0 0 0 0 direct material. Direct labour amounted to R 3 0 0 0 0 and factory overheads

ABC Manufactures issued R

100 000

direct material. Direct labour amounted to R

30 000

and factory overheads of R

7 000

were paid. What will the amount of the conversion cost be

?

.

137000

. R 130000

.

37 000

.

7 000

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