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Alton Company produces metal belts. During the current month, the company incurred the following product costs: Raw materials $100,000; Direct labor $75,000; Electricity used in

Alton Company produces metal belts. During the current month, the company incurred the following product costs:

Raw materials $100,000;

Direct labor $75,000;

Electricity used in the Factory $25,000;

Factory foreperson salary $3,750; and

Maintenance of factory machinery $2,000.

Alton Company's total product costs:

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