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Becker Company developed the following data for the current year: Beginning work in process inventory = 60,000 Direct materials used = 36,000 Actual overhead =

Becker Company developed the following data for the current year:

Beginning work in process inventory = 60,000

Direct materials used = 36,000

Actual overhead = 72,000

Overhead applied = 54,000

Cost of goods manufactured = 66,000

Total manufacturing costs = 180,000

Becker Company's direct labor cost for the year is

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