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Activity-Based Costing, Unit Cost, Ending Work-in-Process Inventory, Journal Entries Feldspar Company uses an ABC system to apply overhead. There are three activity rates: Setting up

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Activity-Based Costing, Unit Cost, Ending Work-in-Process Inventory, Journal Entries Feldspar Company uses an ABC system to apply overhead. There are three activity rates: Setting up $25 per setup Machining $5.10 per machine hour Other overhead 75% of direct labor cost During September, Feldspar worked on three jobs. Data relating to these jobs follow

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