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Allen, Inc. manufactures bookcases and uses an activity-based costing system. Allen's activity areas and related data follow: Allen produced two styles of bookcases in October:

Allen, Inc. manufactures bookcases and uses an activity-based costing system. Allen's activity areas and related data follow: Allen produced two styles of bookcases in October: the standard bookcase and an unfinished bookcase, which has fewer parts and requires no finishing. The totals for quantities, direct materials costs, and other data follow:

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