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Beech Company incurs $87,000 of labor related directly to the product in the Assembly Department and $27,000 of labor for services that help production in

Beech Company incurs $87,000 of labor related directly to the product in the Assembly Department and $27,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of labor to be debited to Work In Process is:

$60,000

$27,000

$87,000

$114,000

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