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Assume the following information from a schedule of cost of goods manufactured: Beginning work in process inventory $ 30,000 Direct materials used in production $

Assume the following information from a schedule of cost of goods manufactured:

Beginning work in process inventory $ 30,000
Direct materials used in production $ 50,000
Manufacturing overhead applied to work in process $ 90,000
Total manufacturing costs to account for $ 217,000
Ending work in process inventory $ 72,000

What is the direct labor cost?

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