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am House Builders, Incorporated applies overhead by linking it to direct labor. At the start of the current period, management predicts total direct labor costs

am House Builders, Incorporated applies overhead by linking it to direct labor. At the start of the current period, management predicts total direct labor costs of $100,000 and total overhead costs of $20,000. On January 31, the direct labor for this job equals $2,700. Note: Enter debits before credits. Date General Journal Debit Credit January 31

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