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Beginning work in process inventory $240000 Direct materials used 144000 Actual overhead 288000 Overhead applied 216000 Cost of goods manufactured 264000 Total manufacturing costs 720000

Beginning work in process inventory $240000
Direct materials used 144000
Actual overhead 288000
Overhead applied 216000
Cost of goods manufactured 264000
Total manufacturing costs 720000

Gulick Company's direct labor cost for the year is

$72000.

$264000.

$360000.

$216000.

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