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Arrow Industries manufactured 19,000 units of product during May and paid $61,000 for direct labor, $12,000 indirect labor, and $45,000 for selling and administrative staff.

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Arrow Industries manufactured 19,000 units of product during May and paid $61,000 for direct labor, $12,000 indirect labor, and $45,000 for selling and administrative staff. The journal entry to record the transaction is

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